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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2701.23 Model 3 seller, defined.
Universal Citation: NE Code § 77-2701.23 (2017)
77-2701.23. Model 3 seller, defined.
Model 3 seller means a seller that has sales in at least five member states, has total annual sales revenue of at least five hundred million dollars, has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. Seller includes an affiliated group of sellers using the same proprietary system.
Source
- Laws 2003, LB 282, ยง 27.
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