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Form a Business

Seller, defined.

Neb. Rev. Stat. § 77-2701.36
in effect
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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. Laws 1992, LB 871, § 19; Laws 1993, LB 345, § 27; R.S.1943, (1996), § 77-2702.18; Laws 2003, LB 282, § 40.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.36Fetched: 10/20/2026

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