NE 01-98-2 Sales and Use Tax 1998-12-17

Which Nebraska sales and use tax revenue rulings did the Department list as still valid in Revenue Ruling 01-98-2?

Short answer: This is a status list, not a new rule. Revenue Ruling 1-98-2 (Sales and Use Tax), issued December 17, 1998, is a housekeeping ruling in which the Nebraska Department of Revenue lists the older Sales and Use Tax Revenue Rulings it still considers valid. It names roughly three dozen rulings spanning 1976 through 1998 -- covering subjects such as Carpet Samples (1-76-3), Sales to Inmates, Charges for Connection to or Furnishing Access to the Internet and On-Line Information Services, Rental or Lease of Motor Vehicles, Taxability of Warranties, Guarantees, Service and Maintenance Agreements, and Parts, and Sale of Cellular Telephones. It states no new substantive rule of its own; it only confirms which existing sales and use tax rulings remain in effect, and is read together with its companion, Revenue Ruling 1-98-3, which lists the rulings that are no longer valid.

Apply this to your situation

This page answers the general question as of 1998. 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Ruling is a general statement of Department policy rather than advice to a single taxpayer, but it can be amended, superseded, or made obsolete by a later ruling or a change in statute or regulation, many rulings in this series have been rescinded or superseded, so confirm it is still in effect before relying on it.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 status list, not a substantive ruling. On December 17, 1998, the Nebraska Department of Revenue published Revenue Ruling 1-98-2 to confirm which of its older Sales and Use Tax Revenue Rulings were still valid at that time. It sets no new rule of its own.

The ruling lists roughly three dozen sales-and-use-tax rulings issued between 1976 and 1998 that remained in effect. The subjects run across a wide range of everyday sales-tax questions — for example Carpet Samples (1-76-3), Sales to Inmates, Motel Room Rental by an Employer for Employee Use, Charges for Connection to or Furnishing Access to the Internet and On-Line Information Services, Rental or Lease of Motor Vehicles, Taxability of Warranties, Guarantees, Service and Maintenance Agreements, and Parts, and Sale of Cellular Telephones. The full list of ruling numbers and subjects is reproduced in the original text below.

It is the companion to Revenue Ruling 1-98-3, issued the same day, which lists the sales-and-use-tax rulings that were no longer valid (superseded, obsolete, or folded into the regulations).

What this means for you

Anyone relying on a pre-1998 Nebraska sales-tax ruling

Use this list as a checkpoint as of December 1998: if your ruling appears here, the Department considered it still in force then. But this snapshot is more than 25 years old — many of these rulings have since been superseded or incorporated into the Department's regulations. Always confirm a ruling is currently in effect before relying on it, rather than stopping at this 1998 list.

Everyone else

There's no holding to apply. This ruling is a signpost: it tells you which older sales-and-use-tax rulings the Department still stood behind at the end of 1998, and points you to its companion, 1-98-3, for the ones it had withdrawn.

Common questions

Q: Does Revenue Ruling 1-98-2 create any new tax rule?
A: No. It only lists the existing Sales and Use Tax Revenue Rulings the Department considered still valid as of December 17, 1998.

Q: If my ruling is on this list, can I rely on it today?
A: Not automatically. This is a 1998 snapshot; a ruling valid then may have been superseded or absorbed into the regulations since. Confirm its current status.

Q: Where is the list of rulings that were withdrawn?
A: In the companion ruling, Revenue Ruling 1-98-3 (Revenue Rulings Superseded), issued the same day.

Citations and references

Revenue Ruling 1-98-3 — the companion "Revenue Rulings Superseded" list issued the same day.
The rulings named in the list below (e.g., 1-76-3 Carpet Samples through 1-98-1 Sale of Cellular Telephones) — the sales-and-use-tax rulings the Department confirmed as still valid.

Source

Original ruling text

Revenue Ruling 1-98-2

Sales and Use Tax - Valid Revenue Rulings.
The following Sales and Use Tax Revenue Rulings issued by the Nebraska Department of
Revenue are still valid.
NUMBER
1-76-3
1-76-13

SUBJECT
Carpet Samples
Steam Heat

NUMBER
1-76-9
1-76-14

1-76-25

Motel Room Rental by an
Employer for Employee Use

1-76-27

1-77-1
1-77-6

Sales to Inmates
Home Deliveries to Persons
Residing on Federally Owned
Military Housing Areas
Purchases by Nebraska or
County Veterans’ Aid Funds
Newspapers [Bargain Hunter]
Chemical Toilets

1-77-2
1-77-7

1-77-8
1-77-17
1-78-12
1-79-4
1-86-1
1-91-2
1-96-1

1-98-1

Newspapers [National Enquirer]
Consumption of Electricity by a
Utility Company
Taxability of Service or
Maintenance Agreements
Covering Live Plants
Charges for Connection to or
Furnishing Access to the Internet
and On-Line Information
Services
Sale of Cellular Telephones

1-77-11
1-78-9
1-78-15
1-79-5
1-88-7
1-94-2
1-97-1

SUBJECT
Custom Spraying of Chemicals
Chemicals Used in Water
Pollution Control Facilities
Motor Vehicle Jointly Owned by
a Reservation Indian and NonIndian
Use of Communication Tower
Location of Sale [Riverboats]
Storage and Servicing of Golf
Equipment
Moving Companies
Rental or Lease of Motor
Vehicles
Newspapers [Midnight]
Containers [Dry Ice]
Barricades, High Intensity Lights,
and Arrow Boards Provided to
Contractors
Taxability of Warranties, Guarantees, Service and Maintenance
Agreements, and Parts

APPROVED:
M. Berri Balka
State Tax Commissioner
December 17, 1998

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

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