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.
Seller, defined.
Neb. Rev. Stat. § 77-2701.36 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-2701.36