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.

Source

Terms Used In Nebraska Statutes 81-1548.01

  • Gross proceeds: shall mean the total receipts from all sales less expenditures for the purchase of any item in this state for the purpose of recycling such item. See Nebraska Statutes 81-1548.04
  • Person: shall mean any natural person, political subdivision, government agency, public or private corporation, partnership, limited liability company, joint venture, association, firm, or individual proprietorship. See Nebraska Statutes 81-1543
  • Personal property: All property that is not real property.
  • State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
  • 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. See Nebraska Statutes 81-1548.01
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