Terms Used In Nebraska Statutes 77-2701.05

• Agent: means a person appointed by a seller to represent the seller before the member states. See Nebraska Statutes 77-2701.05
• Member states: means any and all states that have been approved initially or later admitted by the governing board for participation in the streamlined sales and use tax agreement. See Nebraska Statutes 77-2701.20
• Person: means any individual, firm, partnership, limited liability company, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or other group or combination acting as a unit. See Nebraska Statutes 77-2701.25
• 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. See Nebraska Statutes 77-2701.36