81-1548.03. Tangible personal property, defined.
Tangible personal property shall mean all tangible personal property except:
(1) Gas, electricity, and water delivered through mains, lines, pipes, or channels to purchasers;
(2) Food and food products for human or pet consumption sold in bulk form and not packaged or subpackaged in individual containers, packages, or units, or a type of size not suitable for sale to consumers purchasing in the ordinary course of retail marketing; and
(3) Fertilizer, seeds, annual plants, any form of animal life, and animal feed sold for resale or use in the agricultural food industry.
Source