{"data":{"id":"us-ne/neb.-rev.-stat.-77-2701.36","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2701.36","heading":"Seller, defined.","body":"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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.36","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"3812a4721fd7c8cdf09072970582c353947bafa558e9fca5db9ab9171ecd6b6c","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2701.35","next":"us-ne/neb.-rev.-stat.-77-2701.37"},"notice":"GroundRules: Original legal text. Not legal advice."}