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.
Model 1 seller, defined.
Neb. Rev. Stat. § 77-2701.21 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-2701.21