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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-2701.36. Seller, defined.

41 words·~1 min read·/ne/chapter-77/77-2701-36

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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.
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