Nebraska Code § 59-1601

Terms, defined.
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For purposes of the Consumer Protection Act, unless the context otherwise requires:
(1) Person shall mean natural persons, corporations, trusts, unincorporated associations, partnerships, and limited liability companies;
(2) Trade and commerce shall mean the sale of assets or services and any commerce directly or indirectly affecting the people of the State of Nebraska; and
(3) Assets shall mean any property, tangible or intangible, real, personal, or mixed, and wherever situated, and any other thing of value.

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