Statute 77 2701 39

77-2701.39. Tangible personal property, defined.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.Source Laws 1992, LB 871, § 21; R.S.1943, (1996), § 77-2702.20; Laws 2003, LB 282, § 43.