Terms Used In Nebraska Statutes 77-2701.09

• Agent: means a person appointed by a seller to represent the seller before the member states. See Nebraska Statutes 77-2701.05
• Certified service provider: means an agent certified under the streamlined sales and use tax agreement to perform all of the seller's sales tax collection functions, other than to remit tax on its own retail purchases. See Nebraska Statutes 77-2701.09
• Sales: means all gross receipts of the taxpayer, except:

  (a) Income from discharge of indebtedness. See Nebraska Statutes 77-2734.04

• 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
• Streamlined sales and use tax agreement: means the streamlined sales and use tax agreement approved by the implementing states on November 12, 2002, including amendments ratified by the Legislature pursuant to section Nebraska Statutes 77-2701.38
• Use: means the exercise of any right or power over property incident to the ownership or possession of that property, except that use does not include the sale of that property in the regular course of business or the exercise of any right or power over property which will enter into or become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail. See Nebraska Statutes 77-2701.42