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Form a Business

Model 3 seller, defined.

Neb. Rev. Stat. § 77-2701.23
in effect
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77-2701.23. Model 3 seller, defined. 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. Laws 2003, LB 282, § 27.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.23Fetched: 10/20/2026

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