Nebraska Revised Statute 77-2701.47 (1) Manufacturing machinery
and equipment means any machinery or equipment purchased,
leased, or rented by a person engaged in the business of
manufacturing for use in manufacturing, including, but not
limited to: (a) Machinery or equipment for use in manufacturing
to produce, fabricate, assemble, process, finish, refine, or
package tangible personal property; (b) Machinery or equipment
for use in transporting, conveying, handling, or storing by the
manufacturer the raw materials or components to be used in
manufacturing or the products produced by the manufacturer; (c)
Molds and dies and the materials necessary to create molds and
dies for use in manufacturing that determine the physical
characteristics of the finished product or its packaging
material, whether or not such molds or dies are permanent or
temporary in nature, and including any chemicals, solutions, or
catalysts utilized in the mold or die process even if such items
are consumed during the course of the mold