Nebraska Revised Statutes

Neb. Rev. Stat. § 77-105 (2026)

Tangible personal property, intangible personal property, defined

✓ current as of July 2026

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The term tangible personal property includes all personal property possessing a physical existence, excluding money. The term tangible personal property also includes trade fixtures, which means machinery and equipment, regardless of the degree of attachment to real property, used directly in commercial, manufacturing, or processing activities conducted on real property, regardless of whether the real property is owned or leased, and all depreciable tangible personal property described in subsection (9) of section 77-202 used in the generation of electricity using wind, solar, biomass, or landfill gas as the fuel source. The term intangible personal property includes all other personal property, including money.

Notes of Decisions

Cited in 3 cases, 1995–2017 · leading case: Omaha Pub. Power Dist. v. Nebraska Dep't of Revenue, 537 N.W.2d 312 (Neb. 1995).

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Omaha Pub. Power Dist. v. Nebraska Dep't of Revenue, 537 N.W.2d 312 (Neb. 1995). · cites it 12× “" Tangible personal property is defined in Neb.Rev.Stat. § 77-105 (Cum.Supp.1994) as follows: "[T]angible personal property includes all personal property possessing a physical existence, excluding money.”

Griffith v. Drew's LLC (Neb. 2015). · cites it 5× “The court found that the interior doors were not trade fixtures as defined by Neb. Rev. Stat. § 77-105 (Cum. Supp. 2014).”

In re Henry B. Wilson, Jr., Revocable Trust (Neb. Ct. App. 2017). · cites it 2× “Section 77-1201 requires: A complete list of all taxable tangible personal property held or owned on the assessment date [January 1] shall be made as follows: (1) Every person shall list all his or her taxable tangible personal property as defined in section 77-105 having tax…”

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