{"data":{"id":"us-ne/neb.-rev.-stat.-77-2701.37","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2701.37","heading":"Storage, defined.","body":"Storage includes any retention in this state for any purposes except sale in the regular course of business or subsequent use solely outside this state of property purchased from a retailer, other than property which will enter into or become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.37","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"81e5ef68aa2728e2cf35d6ea28a7f0cc940c186b712f711fe953bb9ac05122bc","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-2701.36","next":"us-ne/neb.-rev.-stat.-77-2701.38"},"notice":"GroundRules: Original legal text. Not legal advice."}