Statute 77 2701 46

77-2701.46. Manufacturing, defined.Manufacturing means an action or series of actions performed upon tangible personal property, either by hand or machine, which results in that tangible personal property being reduced or transformed into a different state, quality, form, property, or thing. Manufacturing does not include retail operations, the generation or transmission of electricity, the production or transmission of information, programming, or data, the preparation of food for immediate consumption, or the purification or transportation of water.Source Laws 2005, LB 312, § 8. Annotations For purposes of the statutory definition of 'manufacturing,' 'reduce' means 'to diminish in size, amount, extent, or number,' and 'transform' means 'to change the outward former appearance' or 'to change in character or condition.' Ash Grove Cement Co. v. Nebraska Dept. of Rev., 306 Neb. 947, 947 N.W.2d 731 (2020).