Neb. Rev. Stat. § 60-3,207

For purposes of sections 60-3,207 to 60-3,219 : (1) Dealer means any person engaged in the business of selling snowmobiles at wholesale or retail; (2) Manufacturer means a person, partnership, limited liability company, or corporation engaged in the business of manufacturing snowmobiles; and (3) Operate means to ride in or on and control the operation of a snowmobile.