For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Model 2 seller, defined.

Neb. Rev. Stat. § 77-2701.22
in effect
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77-2701.22. Model 2 seller, defined. Model 2 seller means a seller that has selected a certified automated system to perform part of its sales and use tax functions but retains responsibility for remitting the tax. Laws 2003, LB 282, § 26.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.22Fetched: 10/20/2026

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