Tangible personal property means personal property which may be seen, weighed, measured, felt, or touched or which is in any other manner perceptible to the senses. Tangible personal property includes electricity, water, gas, steam, and prewritten computer software.
Neb. Rev. Stat. § 77-2701.39
Tangible personal property, defined
Applied in 2 court decisions — leading case Ash Grove Cement Co. v. Nebraska Dept. of Rev. (2020)
Most recently applied in Ash Grove Cement Co. v. Nebraska Dept. of Rev. (August 2020)
Laws 1992, LB 871, § 21; R.S.1943, (1996), § 77-2702.20; Laws 2003, LB 282, § 43.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.