Terms Used In Nebraska Statutes 81-1548.02

• Gross proceeds: shall mean the total receipts from all sales less expenditures for the purchase of any item in this state for the purpose of recycling such item. See Nebraska Statutes 81-1548.04
• Person: shall mean any natural person, political subdivision, government agency, public or private corporation, partnership, limited liability company, joint venture, association, firm, or individual proprietorship. See Nebraska Statutes 81-1543
• Personal property: All property that is not real property.
• Retailer: shall mean any person engaged in business who has annual gross proceeds in this state of at least one hundred thousand dollars resulting from the sales of tangible personal property for storage, use, or other consumption or from the business of making sales at auction of tangible personal property owned by the person or others for storage, use, or other consumption of any of the products, including byproducts, falling into the categories listed in section Nebraska Statutes 81-1548.02
• State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
• Tangible personal property: shall mean all tangible personal property except:

  (1) Gas, electricity, and water delivered through mains, lines, pipes, or channels to purchasers. See Nebraska Statutes 81-1548.03