Nebraska Revised Statute 77-2701.23
- Revised Statutes
- Chapter 77
- 77-2701.23
Chapter 77
77-2701.23.
Model 3 seller, defined.
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.