81-1548.03 Tangible personal property, defined.
81-1548.03. Tangible personal property, defined.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. SourceLaws 1981, LB 253, § 7. Termination Date: October 30, 2015