{"data":{"id":"us-ne/neb.-rev.-stat.-81-1548.03","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 81-1548.03","heading":"Tangible personal property, defined.","body":"Tangible personal property shall mean all tangible personal property except:\n(1) Gas, electricity, and water delivered through mains, lines, pipes, or channels to purchasers;\n(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\n(3) Fertilizer, seeds, annual plants, any form of animal life, and animal feed sold for resale or use in the agricultural food industry.","path":["Chapter 81 - STATE ADMINISTRATIVE DEPARTMENTS"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=81-1548.03","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"d3431065fe92a3fccc7905611943d733c28d8c322c23e04925672ea9394e09a2","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-81-1548.02","next":"us-ne/neb.-rev.-stat.-81-1548.04"},"notice":"GroundRules: Original legal text. Not legal advice."}