Neb. Rev. Stat. §§ 77-2701.23
Current with changes through the 2024 First Special Legislative Session
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.
Neb. Rev. Stat. §§ 77-2701.23