Neb. Rev. Stat. § 71-8906

(1) Distribution means the act of receiving orders, possessing, warehousing, and record keeping related to the sale and delivery of veterinary legend drugs. (2) Distribution does not include (a) intracompany sales of veterinary legend drugs, including any transaction or transfer between any division, subsidiary, or parent company and an affiliated or related company under common ownership or common control or (b) the delivery of or the offer to deliver veterinary legend drugs by a common carrier solely in the usual course of business of transporting such drugs as a common carrier if the common carrier does not store, warehouse, or take legal ownership of such drugs.