Nebraska Revised Statute 71-1557
As used in the Nebraska Uniform Standards for Modular Housing Units Act, unless the context otherwise requires:
(1) Modular housing unit means any dwelling whose construction consists entirely of or the major portions of its construction consist of a unit or units, containing facilities for no more than one family, not fabricated on the final site for the dwelling unit, which units are movable or portable until placed on a permanent foundation and connected to utilities. Modular housing units shall be taxed as real estate;
(2) Seal means a device or insignia issued by the Department of Health and Human Services Regulation and Licensure prior to May 1, 1998, or by the Public Service Commission on or after May 1, 1998, to be displayed on the modular housing unit as determined by the commission to evidence compliance with state standards;
(3) Dealer means any person other than a manufacturer who sells, offers to sell, distributes, or leases modular housing units primarily to persons who in good faith purchase or lease a modular housing unit for purposes other than resale;
(4) Manufacturer means any person who manufactures or produces modular housing units;
(5) Person means any individual, partnership, limited liability company, company, corporation, or association engaged in manufacturing, selling, offering to sell, or leasing modular housing units; and
(6) Commission means the Public Service Commission.