Neb. Rev. Stat. § 77-2701.39

Tangible personal property, defined

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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.

Notes of Decisions
Cited in 2 cases, 2017–2020 · leading case: Ash Grove Cement Co. v. Nebraska Dept. of Rev.
Ash Grove Cement Co. v. Nebraska Dept. of Rev. (2020) neb · cites it 2× “23 Neb. Rev. Stat. § 77-2701.39 (Reissue 2018).”
In re Escalera Resources Co. (2017) cob “61(10); (Nebraska) Neb. Rev. Stat. § 77-2701.39 ; (Nevada) Nev.”
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