The tax on the purchase of a nonexclusive license to use certain computer software programs was refunded as it constituted tangible personal property and therefore qualified as property eligible for tax benefits. Typically, canned software, regardless of how it is delivered, is taxable in Nebraska. However, by fulfilling certain requirements under the Nebraska Employment and Investment Growth Act, the taxpayer was allowed a refund of sales and use tax. The data processing services allowed by the licensing of the software is one of the services targeted by the Act, which was created to encourage new business development, retain and expand existing Nebraska businesses, and promote new jobs and investment capital in the State. (First Data Corp., Nebraska Supreme court, No. S-00-716, March 8, 2002)