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2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-2701.21 - Model 1 seller, defined.

Universal Citation:
NE Code § 77-2701.21 (2025)
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77-2701.21. Model 1 seller, defined.

Model 1 seller means a seller that has selected a certified service provider as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own retail purchases.

Source

  • Laws 2003, LB 282, ยง 25.

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