Seller, defined.

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

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77-2701.36. Seller, defined.

Seller includes every person engaged in the business of selling, leasing, or renting property of a kind the gross receipts from the retail sale, lease, or rental of which are required to be included in the measure of the sales tax.

Source

  • Laws 1992, LB 871, § 19;
  • Laws 1993, LB 345, § 27;
  • R.S.1943, (1996), § 77-2702.18;
  • Laws 2003, LB 282, § 40.


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