{"data":{"id":"us-ne/neb.-rev.-stat.-77-2701.44","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2701.44","heading":"Building materials, defined.","body":"Building materials means any property that will be annexed to real estate or to an improvement on real estate. Building materials does not include tools, supplies, or property that will not be annexed.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.44","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"300b9b515644a6e4ac6032ec162a0a548fcae3d63bfab67ab4becddca8695430","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2701.43","next":"us-ne/neb.-rev.-stat.-77-2701.45"},"notice":"GroundRules: Original legal text. Not legal advice."}