77-2701.21. Model 1 seller, defined.
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/ne/chapter-77/77-2701-21A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Model 1 seller means a seller that has selected a certified service provider as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own retail purchases.