Model 1 seller, defined.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Model 1 seller, defined.

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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, § 25.


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