NE 01-02-10 Sales and Use Tax 2002-09-30

Is sales tax charged on copies of public records sold by a Nebraska government agency, and when does the exemption not apply?

Short answer: Copies of public records sold by government agencies are exempt. Under Revenue Ruling 01-02-10, Laws 2002, LB 57 provides a sales and use tax exemption, effective October 1, 2002, for sales of copies of public records (as defined in Neb. Rev. Stat. § 84-712.01) sold by the state; any county, city, village, or political subdivision; a tax-supported district; or any agency, branch, department, board, bureau, commission, council, subunit, or committee of them. Furnishing documents or copies required by law (such as permits or licenses) is exempt as a governmental service, and furnishing copies on a permissive basis (such as records that must be available for public inspection) is also exempt. However, documents that are developed, produced, or acquired and made available for commercial sale to the general public are exempt only if the price or reproduction cost is fixed by state law, rule, or regulation. This supersedes Regulation 1-080.01.

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This page answers the general question as of 2002. Ezel answers yours, under current Nebraska tax law, with citations.

Disclaimer: This is an official Revenue Ruling of the Nebraska Department of Revenue, a guidance document stating the Department's interpretation of how Nebraska tax law applies. Each Nebraska guidance document carries the notice that it 'is advisory in nature but is binding on the Nebraska Department of Revenue until amended.' Unlike a private letter ruling, a Revenue Ruling is a general statement of Department policy rather than advice to a single taxpayer, but it can be amended, superseded, or made obsolete by a later ruling or a change in statute or regulation, many rulings in this series have been rescinded or superseded, so confirm it is still in effect before relying on it. Nebraska's local option sales and use taxes are administered by the Department, not self-collected by home-rule cities. This summary is informational only and is not legal or tax advice. Consult a licensed Nebraska tax professional about your situation.

About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.

View original ruling (PDF)

Plain-English summary

When you pay a Nebraska government office for a copy of a public record, is there sales tax on it? Nebraska's 2002 bill LB 57 answered no: effective October 1, 2002, gross receipts from the sale of copies of public records by governmental agencies are exempt from sales and use tax. This ruling explains the scope — and the one place the exemption stops.

Who and what is covered. The exemption covers copies of public records (as defined in Neb. Rev. Stat. § 84-712.01) sold by the state; any county, city, village, or political subdivision; tax-supported districts; and any agency, branch, department, board, bureau, commission, council, subunit, or committee of those bodies.

Required and permissive copies. If the law requires furnishing a document or copy — such as a permit or license — that sale is exempt as a governmental service. And furnishing copies on a permissive basis — such as copies of records that must be available for public inspection — is also exempt from October 1, 2002.

Where the exemption stops. Documents that are developed, produced, or acquired and made available for commercial sale to the general public are exempt only if the price or reproduction cost is fixed by state law, rule, or regulation. Otherwise those commercial documents remain taxable.

This supersedes Sales and Use Tax Regulation 1-080.01.

What this means for you

A government agency selling copies

From October 1, 2002, don't charge sales tax on copies of public records — whether the copy is legally required (a permit/license) or simply available for public inspection. The exception to watch: if you develop or acquire documents to sell commercially to the public, that's taxable unless a state law, rule, or regulation sets the price.

A member of the public requesting records

Copies of public records from a Nebraska government office aren't taxed. You might still see tax on a specialty publication a government body produces to sell commercially, unless its price is fixed by law.

Common questions

Q: Are copies of permits or licenses taxable?
A: No. When the law requires furnishing the document or copy, the sale is exempt as a governmental service.

Q: What about a report an agency produces to sell to the public?
A: A document developed or acquired for commercial sale to the general public is exempt only if its price or reproduction cost is fixed by state law, rule, or regulation; otherwise it's taxable.

Q: When did this exemption take effect?
A: October 1, 2002, under Laws 2002, LB 57.

Citations and references

Laws 2002, LB 57 — exempts sales of copies of public records by governmental agencies, effective October 1, 2002.
Neb. Rev. Stat. § 84-712.01 — defines "public records."
Reg 1-080.01 — superseded by LB 57.

Source

Original ruling text

REVENUE RULING 1-02-10
September 30, 2002
Sales and Use Tax - Public Records. EFFECTIVE OCTOBER 1, 2002, THE GROSS RECEIPTS
FROM THE SALE OF COPIES OF PUBLIC RECORDS BY GOVERNMENTAL AGENCIES
ARE EXEMPT FROM TAX. THE EXEMPTION DOES NOT APPLY TO DOCUMENTS
DEVELOPED OR PRODUCED FOR COMMERCIAL SALE TO THE GENERAL PUBLIC.
Laws 2002, LB 57, provides a sales and use tax exemption for sales of copies of public records
as deﬁned in Neb. Rev. Stat. § 84-712.01, sold by the state, any of its counties, cities, villages,
political subdivisions, tax-supported districts in this state, or any agency, branch, department,
board, bureau, commission, council, subunit, or committee of the forgoing.
If the law requires the furnishing of documents or copies of documents, such as permits or licenses,
the sale is exempt as a governmental service. Beginning October 1, 2002, the charges for furnishing
documents or copies of documents that is permissive in nature, such as copies of records that are
required to be available for public inspection, is exempt from tax.
Documents which are developed, produced, or acquired and made available for commercial sale
to the general public are only exempt if the price or reproduction of the document is ﬁxed by state
law, rule, or regulation.
Sales and Use Tax Regulation 1-080.01 is superseded by the provisions of Laws 2002, LB 57.
APPROVED:

Mary Jane Egr
State Tax Commissioner
September 30, 2002

Nebraska Department of Revenue, P.O. Box 94818, Lincoln, Nebraska 68509-4818

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