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.
Neb. Rev. Stat. § 77-2701.36
Seller, defined
Laws 1992, LB 871, § 19; Laws 1993, LB 345, § 27; R.S.1943, (1996), § 77-2702.18; Laws 2003, LB 282, § 40.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.