77-2701.36 Seller, defined.

NE Code § 77-2701.36 (2019) (N/A)
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77-2701.36. Seller, defined.

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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