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NEBRASKA STATUTES AND CODES
77-2701.21 Model 1 seller, defined.
77-2701.21. Model 1 seller, defined.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. SourceLaws 2003, LB 282, ยง 25.
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