{"data":{"id":"us-ne/neb.-rev.-stat.-77-2701.23","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2701.23","heading":"Model 3 seller, defined.","body":"Model 3 seller means a seller that has sales in at least five member states, has total annual sales revenue of at least five hundred million dollars, has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. Seller includes an affiliated group of sellers using the same proprietary system.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.23","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"6643a4b5bc5fe90842dca4c80f919aaba2fd5e337abbfa8ec53e21db82c586c5","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-2701.22","next":"us-ne/neb.-rev.-stat.-77-2701.24"},"notice":"GroundRules: Original legal text. Not legal advice."}