Neb. Rev. Stat. §§ 81-1548.01
Current with changes through the 2024 First Special Legislative Session
Wholesaler shall mean any person engaged in business who has annual gross proceeds in this state of at least one hundred thousand dollars resulting from sales at the wholesale level to retailers, other merchants, or industrial, institutional, and commercial users of any tangible personal property falling into any of the categories listed in section 81-1560 which is sold at the wholesale level.
Neb. Rev. Stat. §§ 81-1548.01