NE 01-14-2 Sales and Use Tax 2014-06-04

Which Nebraska sales and use tax revenue rulings were superseded by Revenue Ruling 01-14-2?

Short answer: Revenue Ruling 01-14-2 (sales and use tax), issued June 4, 2014, is a housekeeping ruling that supersedes three older Nebraska sales and use tax revenue rulings the Department considers obsolete -- because the underlying law changed under the Nebraska Revenue Act of 1967, as amended, was overruled by judicial interpretation, or was folded into the Department's Sales and Use Tax Regulations. The three superseded rulings are: 01-05-1 (Sales and Use Tax - Manufacturing Machinery and Equipment); 01-06-6 (Sales and Use Tax - Molds and Dies); and 01-11-1 (Sales and Use Tax Exemption for Manufacturing Machinery and Equipment). The ruling states no new rule of its own -- it only withdraws these three.

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This page answers the general question as of 2014. 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Ruling is a general statement of Department policy rather than advice to a single taxpayer, but it can be amended, superseded, or made obsolete by a later ruling or a change in statute or regulation, many rulings in this series have been rescinded or superseded, so confirm it is still in effect before relying on it.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

This is a housekeeping ruling that clears three obsolete sales-and-use-tax rulings off the books. It sets no new rule of its own.

Revenue Ruling 01-14-2 (sales and use tax), issued June 4, 2014, supersedes three older Nebraska sales-and-use-tax revenue rulings. The Department explains they became obsolete for one of three reasons: the underlying law changed under the Nebraska Revenue Act of 1967, as amended; they were overruled by judicial interpretation; or they were incorporated into the Department's Sales and Use Tax Regulations.

The three superseded rulings all deal with manufacturing:

01-05-1 -- Sales and Use Tax - Manufacturing Machinery and Equipment
01-06-6 -- Sales and Use Tax - Molds and Dies
01-11-1 -- Sales and Use Tax Exemption for Manufacturing Machinery and Equipment

If you were relying on any of these for the tax treatment of manufacturing machinery, equipment, or molds and dies, you should instead look to the current statutes and the Department's Sales and Use Tax Regulations, which now carry that content.

What this means for you

Manufacturers and their advisors

Don't cite 01-05-1, 01-06-6, or 01-11-1 -- they no longer represent Department policy as of June 4, 2014. The rules on manufacturing machinery and equipment exemptions and on molds and dies now live in the statutes and the Sales and Use Tax Regulations. Confirm the current exemption treatment there (or in a more recent ruling) rather than in the withdrawn rulings.

Everyone else

There's no substantive holding to apply here. This ruling is useful only as a signpost: it tells you which old rulings are dead and points you toward the regulations for the live rules.

Common questions

Q: What does Revenue Ruling 01-14-2 do?
A: It supersedes three obsolete sales-and-use-tax revenue rulings -- 01-05-1, 01-06-6, and 01-11-1 -- effective June 4, 2014. It states no new rule.

Q: Why were those rulings withdrawn?
A: Because they became obsolete due to changes in the Nebraska Revenue Act of 1967 (as amended), were overruled by judicial interpretation, or were incorporated into the Department's Sales and Use Tax Regulations.

Q: Where do I find the current rules on manufacturing machinery exemptions?
A: In the current statutes and the Department's Sales and Use Tax Regulations, which now carry the content that was in the withdrawn rulings. Check for any more recent ruling on the specific issue as well.

Citations and references

Revenue Ruling 01-05-1 -- Sales and Use Tax - Manufacturing Machinery and Equipment (superseded).
Revenue Ruling 01-06-6 -- Sales and Use Tax - Molds and Dies (superseded).
Revenue Ruling 01-11-1 -- Sales and Use Tax Exemption for Manufacturing Machinery and Equipment (superseded).
Nebraska Revenue Act of 1967, as amended -- the statutory framework whose changes (along with judicial interpretation and regulation) rendered the three rulings obsolete.

Source

Original ruling text

Revenue Ruling 01-14-2

Sales and Use Tax

June 4, 2014

Revenue Rulings Superseded
This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue
(Department) until amended. A guidance document does not include internal procedural documents
that only affect the internal operations of the Department and does not impose additional requirements
or penalties on regulated parties or include confidential information or rules and regulations made in
accordance with the Administrative Procedure Act. If you believe that this guidance document imposes
additional requirements or penalties on regulated parties, you may request a review of the document.
This guidance document may change with updated information or added examples. The Department
recommends you do not print this document. Instead, sign up for the subscription service at revenue.
nebraska.gov to get updates on your topics of interest.

The following Sales and Use Tax Revenue Rulings are superseded. They have become obsolete due to
changes in the Nebraska Revenue Act of 1967, as amended, overruled by judicial interpretation, or were
incorporated into the Department’s Sales and Use Tax Regulations.
Number Subject
01-05-1

Sales and Use Tax - Manufacturing Machinery and Equipment

01-06-6

Sales and Use Tax - Molds and Dies

01-11-1

Sales and Use Tax Exemption for Manufacturing Machinery and Equipment

APPROVED:

Kim Conroy
Tax Commissioner
June 4, 2014

Nebraska Department of Revenue, PO Box 94818, Lincoln, Nebraska 68509-4818

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