Nebraska Statutes
§ 77-2701.39 — Tangible personal property, defined
Nebraska § 77-2701.39
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-2701.39 (Tangible personal property, defined) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Neb. Rev. Stat. § 77-2701.39 (2026).
Text
Tangible personal property means personal property which may be seen, weighed, measured, felt, or touched or which is in any other manner perceptible to the senses. Tangible personal property includes electricity, water, gas, steam, and prewritten computer software.
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Related
Ash Grove Cement Co. v. Nebraska Dept. of Rev.
306 Neb. 947 (Nebraska Supreme Court, 2020)
Legislative History
Source: Laws 1992, LB 871, § 21; R.S.1943, (1996), § 77-2702.20; Laws 2003, LB 282, § 43.
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
Approved cost, defined§ 77-1006
Approved project, defined§ 77-1007
Cultural development, defined§ 77-1008
Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
Full-service restaurant, defined§ 77-1012
Historical redevelopment, defined§ 77-1013
Investment, defined§ 77-1014
Lodging, definedCite This Page — Counsel Stack
Bluebook (online)
Nebraska § 77-2701.39, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-2701.39.