77-2701.39. Tangible personal property, defined.
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/ne/chapter-77/77-2701-39A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.