Nebraska Statutes 77-2701.39. Tangible personal property, defined
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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.
Terms Used In Nebraska Statutes 77-2701.39
- Personal property: All property that is not real property.
- Property: means all tangible and intangible property that is subject to tax under subsection (1) of section Nebraska Statutes 77-2701.27
- 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. See Nebraska Statutes 77-2701.39