Neb. Rev. Stat. §§ 77-2701.36
Current with changes through the 2024 First Special Legislative Session
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