{"data":{"id":"us-ne/neb.-rev.-stat.-77-2701.21","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2701.21","heading":"Model 1 seller, defined.","body":"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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.21","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"1564904e72ec7be9798834cc8022d3f7f1983a3df48be3b974138f4ef9ddcdff","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2701.20","next":"us-ne/neb.-rev.-stat.-77-2701.22"},"notice":"GroundRules: Original legal text. Not legal advice."}