{"data":{"id":"us-ne/neb.-rev.-stat.-77-2701.39","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2701.39","heading":"Tangible personal property, defined.","body":"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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.39","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"b4945ee191d631c934c4e9a190be3b5b2ef3f4abea5f367b0a935da498f2e5be","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2701.38","next":"us-ne/neb.-rev.-stat.-77-2701.40"},"notice":"GroundRules: Original legal text. Not legal advice."}