Statutes, codes, and regulations
Revised Statutes of Nebraska
Chapter 77 - Revenue And TaxationArticle 27 - SALES AND INCOME TAX
ACT, RATES, AND DEFINITIONS
Section 77-2701.39 - Tangible personal property, defined

Neb. Rev. Stat. §§ 77-2701.39

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Current with changes through the 2024 First Special Legislative Session
Section 77-2701.39 - Tangible personal property, defined

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.

Neb. Rev. Stat. §§ 77-2701.39

Laws 1992, LB 871, § 21; R.S.1943, (1996), § 77-2702.20; Laws 2003, LB 282, § 43.