Neb. Admin. Code § 350-12-002.15 — Residential sale means a sale of real prope rty with a property parcel type code of 1, 6, or 7, as listed on the property record card

See, Title 350 Neb. Ad min. Code, Chapter 10. 002.16 Sale means the transfer of property or an i nterest in property, in exchange for consideration of more than $100, or upon which more than $2.25 in documen tary stamp taxes are paid. For the purposes of this definition, consideration means money or its equivalent.