Terms Used In Nebraska Statutes 77-2701.31

• Retail sale or sale at retail: means any sale, lease, or rental for any purpose other than for resale, sublease, or subrent. See Nebraska Statutes 77-2701.31
• Sale: means any transfer of title or possession or segregation in contemplation of transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means, of property for a consideration or the provision of service for a consideration. See Nebraska Statutes 77-2701.33