Nebraska § 81-1548.03 Tangible personal property, defined

Nebraska Statutes

§ 81-1548.03 — Tangible personal property, defined

Nebraska § 81-1548.03

Ch. 81State Administrative Departments

This text of Nebraska § 81-1548.03 (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. § 81-1548.03 (2026).

Text

Tangible personal property shall mean all tangible personal property except:

(1)Gas, electricity, and water delivered through mains, lines, pipes, or channels to purchasers;

(2)Food and food products for human or pet consumption sold in bulk form and not packaged or subpackaged in individual containers, packages, or units, or a type of size not suitable for sale to consumers purchasing in the ordinary course of retail marketing; and

(3)Fertilizer, seeds, annual plants, any form of animal life, and animal feed sold for resale or use in the agricultural food industry.

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Tangible personal property shall mean all tangible personal property except:
(1) Gas, electricity, and water delivered through mains, lines, pipes, or channels to purchasers;
(2) Food and food products for human or pet consumption sold in bulk form and not packaged or subpackaged in individual containers, packages, or units, or a type of size not suitable for sale to consumers purchasing in the ordinary course of retail marketing; and
(3) Fertilizer, seeds, annual plants, any form of animal life, and animal feed sold for resale or use in the agricultural food industry.