81-1548.03. Tangible personal property, defined.
92 words·~1 min read·
/ne/chapter-81/81-1548-03A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.