Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2701.46 (2026)

Manufacturing, defined

✓ current as of July 2026

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Manufacturing means an action or series of actions performed upon tangible personal property, either by hand or machine, which results in that tangible personal property being reduced or transformed into a different state, quality, form, property, or thing. Manufacturing does not include retail operations, the generation or transmission of electricity, the production or transmission of information, programming, or data, the preparation of food for immediate consumption, or the purification or transportation of water.

Notes of Decisions

Cited in 2 cases, 2009–2020 · leading case: Ash Grove Cement Co. v. Nebraska Dept. of Rev., 306 Neb. 947 (Neb. 2020).

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Ash Grove Cement Co. v. Nebraska Dept. of Rev., 306 Neb. 947 (Neb. 2020). · cites it 12× “Neb. Rev. Stat. § 77-2701.46 (Reissue 2018) defines “[m]anufacturing,” in part, as “an action or series of actions performed upon tangible personal property .”

Concrete Indus., Inc. v. Ne Dept. of Revenue, 766 N.W.2d 103 (Neb. 2009). “[19] § 77-2701.46. [20] § 77-2701.47(1)(h). [21] Neb.”

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