Nebraska § 77-2701.42 - Use, defined.

§ 77-2701.42. Use, defined.

Use means the exercise of any right or power over property incident to the ownership or possession of that property, except that use does not include the sale of that property in the regular course of business or the exercise of any right or power over property which will enter into or become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail. Use specifically includes the annexation of building materials to real estate or the withdrawal of property or building materials from inventory, which inventory is subject to sales tax under the Nebraska Revenue Act of 1967 or would be subject to the sales tax under the act except for an election under section 77-2701.10, for annexation to real estate or to improvements upon real estate without regard to the fact that such building materials are manufactured, processed, or fabricated prior to annexation or that such real estate and improvements may subsequently be sold as such.

Containers purchased and used not only for the purpose of transporting the containers out of the state but for use in the state are not exempt from use tax under this section. A-1 Metro Movers v. Egr, 264 Neb. 291, 647 N.W.2d 593 (2002).