{"data":{"id":"us-ne/neb.-rev.-stat.-77-2701.22","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2701.22","heading":"Model 2 seller, defined.","body":"Model 2 seller means a seller that has selected a certified automated system to perform part of its sales and use tax functions but retains responsibility for remitting the tax.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.22","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"d770e1570319fa17e24ffcb028fc5047179b11268720e5691f5aaa62cb94c5f5","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-2701.21","next":"us-ne/neb.-rev.-stat.-77-2701.23"},"notice":"GroundRules: Original legal text. Not legal advice."}