2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2701.39 Tangible personal property, defined.

Universal Citation: NE Code § 77-2701.39 (2017)

77-2701.39. Tangible personal property, defined.

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.

Source

  • Laws 1992, LB 871, § 21;
  • R.S.1943, (1996), § 77-2702.20;
  • Laws 2003, LB 282, § 43.

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