Neb. Rev. Stat. §§ 81-1548.03

Current with changes through the 2024 First Special Legislative Session

Section 81-1548.03 - [Terminates 9/30/2025] Tangible personal property, defined

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.

Neb. Rev. Stat. §§ 81-1548.03

Laws 1981, LB 253, § 7.