Neb. Rev. Stat. § 81-1548.03

Tangible personal property shall mean all tangible personal property except: (1) Gas, electricity, and water delivered through mains, lines, pipes, or channels to purchasers; (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 (3) Fertilizer, seeds, annual plants, any form of animal life, and animal feed sold for resale or use in the agricultural food industry.