Neb. Rev. Stat. § 48-2902

For purposes of the Employee Classification Act: (1) Commissioner means the Commissioner of Labor; (2) Construction has the same meaning as in section 48-2103 ; (3) Contractor means an individual, partnership, limited liability company, corporation, or other business entity engaged in a delivery service or a construction contractor business, as contractor is defined in section 48-2103 , and includes any subcontractor performing services for a contractor; (4) Delivery service means the transport and delivery of goods, products, supplies, or raw materials upon the highways of this state; (5) Department means the Department of Labor; and (6) Performing services means the performance of construction labor or delivery services for remuneration.