77-2701.37. Storage, defined.

Storage includes any retention in this state for any purposes except sale in the regular course of business or subsequent use solely outside this state of property purchased from a retailer, other than property which will enter into or become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail.

Source:Laws 1992, LB 871, § 20; Laws 1993, LB 345, § 28; R.S.1943, (1996), § 77-2702.19; Laws 2003, LB 282, § 41.

Annotations