NE 01-98-3 Sales and Use Tax 1998-12-17

Which Nebraska sales and use tax revenue rulings did the Department list as no longer valid in Revenue Ruling 01-98-3?

Short answer: This is a status list, not a new rule. Revenue Ruling 1-98-3 (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ruling in which the Nebraska Department of Revenue lists the older Sales and Use Tax Revenue Rulings that are no longer valid -- because they were previously superseded, became obsolete due to changes in the Nebraska Revenue Act of 1967, as amended, or were incorporated into the Department's current Sales and Use Tax Regulations. The list runs from the mid-1970s into the 1990s and covers subjects such as Sale of Gold (1-75-1), Use of Resale Certificates, Public Swimming Pools, Center Pivot Irrigation Systems, Tanning Facilities and Tanning Beds, and Luxury Tax. It states no new substantive rule of its own, and is read together with its companion, Revenue Ruling 1-98-2, which lists the sales and use tax rulings still valid.

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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Ruling is a general statement of Department policy rather than advice to a single taxpayer, but it can be amended, superseded, or made obsolete by a later ruling or a change in statute or regulation, many rulings in this series have been rescinded or superseded, so confirm it is still in effect before relying on it.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 1-98-3 to identify which of its older Sales and Use Tax Revenue Rulings were no longer valid. It sets no new rule of its own.

The Department explains that the listed rulings are dead for one of three reasons: they were previously superseded, they became obsolete due to changes in the Nebraska Revenue Act of 1967, as amended, or they were incorporated into the Department's current Sales and Use Tax Regulations.

The withdrawn rulings span the mid-1970s into the 1990s and cover a broad range of subjects — for example Sale of Gold (1-75-1), Use of Resale Certificates, Public Swimming Pools, Center Pivot Irrigation Systems, Tanning Facilities and Tanning Beds, and Luxury Tax. The full list of ruling numbers and subjects is reproduced in the original text below.

It is the companion to Revenue Ruling 1-98-2, issued the same day, which lists the sales-and-use-tax rulings that were still valid.

What this means for you

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

If your ruling appears on this list, stop relying on it — as of December 17, 1998 the Department no longer treated it as good authority. For the current rule on that subject, look to the statutes and the Department's Sales and Use Tax Regulations (which now carry much of this content), or to a more recent ruling.

Everyone else

There's no holding to apply. This ruling is a cleanup index: it tells you which older sales-and-use-tax rulings are withdrawn and points you toward the regulations and its companion, 1-98-2, for what remained in force.

Common questions

Q: Does Revenue Ruling 1-98-3 create any new tax rule?
A: No. It only lists the Sales and Use Tax Revenue Rulings the Department treated as no longer valid as of December 17, 1998.

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

Q: Where do I find the rulings that were still valid?
A: In the companion ruling, Revenue Ruling 1-98-2 (Valid Revenue Rulings), issued the same day.

Citations and references

Revenue Ruling 1-98-2 — the companion "Valid Revenue Rulings" list issued the same day.
Nebraska Revenue Act of 1967, as amended — the statutory framework whose changes (along with prior supersession and incorporation into the regulations) rendered the listed rulings obsolete.
The rulings named in the list below (e.g., 1-75-1 Sale of Gold through the 1990s entries) — the sales-and-use-tax rulings the Department treated as no longer valid.

Source

Original ruling text

Revenue Ruling 1-98-3

Sales and Use Tax - Revenue Rulings Superseded.
The following Sales and Use Tax Revenue Rulings are not valid. They have been previously superseded, become obsolete due to
changes in the Nebraska Revenue Act of 1967, as amended, or have been incorporated into the Department’s current Sales and Use
Tax Regulations.
NUMBER
1-75-1
1-75-3
1-75-5
1-75-7
1-75-9
1-76-1
1-76-4
1-76-6
1-76-8
1-76-11
1-76-15
1-76-17
1-76-19
1-76-21
1-76-23
1-76-26
1-77-4
1-77-9
1-77-12
1-77-14
1-77-18
1-78-2
1-78-4
1-78-6
1-78-8
1-78-11

SUBJECT
Sale of Gold
Manufacturers of Modular Homes
Outdoor Advertising
Flying Lessons
Manufacturer’s Rebate on the Purchase of
Tangible Personal Property
Prizes and Gifts Awarded as a Result of Contests
Agricultural Chemical Wetting Agents and
Carriers
Acceptance of Purchasing Agent Appointment
Public Swimming Pools
Issuance of Purchasing Agent Appointment by
Exempt Organizations
Railroad Transportation Safety Districts
County Fair Board
Exemption for Reservation Indians
Erroneously Collected Tax
Housing Authority
Nonprofit Organizations

NUMBER
1-75-2
1-75-4
1-75-6
1-75-8
1-75-10

SUBJECT
Use of Resale Certificates
Liability of Advertising Agencies
Printing and Related Industries
Nontaxable Service Uses of Aircraft
Photographic and Photostatic Material

1-76-2
1-76-5

Civic Organizations
Free Gift Wrap

1-76-7
1-76-10
1-76-12

Occasional Sale of a Motor Vehicle
Sales of Meals to Elderly or Disabled Persons
Refund of Tax on Destroyed Vehicle

1-76-16
1-76-18
1-76-20
1-76-22
1-76-24
1-77-3

Surcharge on Admissions
Non-Prescription Sales of Drugs
Charges for Use of Tennis and Racquetball
Courts
Reservation Indians Food Sales Tax Credit
Beginning After December 31, 1976
Gas and Electricity Provided for Employee
Housing
Sanitary and Improvement District
Insecticides

1-77-5
1-77-10
1-77-13

Public Library
Rural Water District
Taxability of Airports
Purchases by Federal Credit Union
Credits Prior to Jan.1, 1976
Organizations Established Under the Interlocal
Cooperation Act
Prosthetic Devices
Gift Wrap Charge
Pit Gate Receipts

1-77-15

Motor Vehicles Replaced by Manufacturer

1-78-1

Salt Used to Cure Hides

1-78-3
1-78-5

Sales Tax Credits for Periods Prior to January 1,
1978
Purchases by American National Red Cross

1-78-7

Service Maintenance Agreements
Agricultural Chemicals Sold with Applicating
Equipment Included as Part of Sale
Construction Projects completed by Exempt
Educational Organizations
Common or Contract Carrier Vehicles and
Vehicle Equipment
Retention of Exempt Sales Certificates by a
Utility Company

Sales of Motorcycles Not Equipped for Use on
Highways

1-78-10
1-78-13

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

Revenue Ruling 1-98-3

Page 2

NUMBER
1-78-14
1-78-17
1-79-2
1-79-6

SUBJECT
Livestock
Single Use Disposable Food Service Items
Prosthetic Devices
Manufacturers of Modular Home

NUMBER
1-78-16
1-79-1
1-79-3
1-79-7

1-80-1

Merchandise Purchased With Silver Coins

1-80-2

1-80-3
1-81-1

Promotional Materials
State Board of Agriculture

1-80-4
1-81-2

1-81-3
1-81-5

Center Pivot Irrigation Systems
Memorial Grave Markers

1-81-4
1-82-1

1-82-2
1-83-1

Conditional Sales
Sales Tax Credits for Periods Prior to July 1,
1983
Transfer of Exempt Status

1-82-3
1-83-2

Manufacturing and Processing Equipment Transactions in Progress
Figure or Body Toning Salons
Walk-in Refrigerated Coolers
Tanning Facilities and Tanning Beds

1-87-1

1-84-1
1-86-3
1-87-2
1-88-2
1-88-4

1-88-6
1-89-2
1-90-2
1-91-3
1-92-2
1-93-1
1-94-1
1-97-2

Motor Vehicle Window Tinting
Transfer of Exempt Status
Collection of Sales Tax on Manufactured
Housing
Taxability of Service or Maintenance
Agreements on Real Property
Preprinted Newspaper Advertising
Newspaper Advertising Supplements
Rent or Lease of Motor Vehicles
Exempt Sale Certificates for Purchases of
Certain Products for Use in Commercial
Agriculture

APPROVED:

M. Berri Balka
State Tax Commissioner
December 17, 1998

1-86-2

SUBJECT
Exempt Gases
Prosthetic Devices -- Oxygen Concentrator
Foundations of Religious Organizations
Occasional Sales by Exempt Organization and
Governmental Units
Issuance of a Purchasing Agent Appointment by
Exempt Organizations
Liability for Property Withdrawn from Inventory
Additional Charge by a Public Utility for
Increased Transformer Capability
Computer Software Programs
Sales and Use Tax Credits for Periods Prior to
May 1, 1982
“Safe Harbor” Leases
Sale and Installation of Telephones

1-89-1
1-90-1
1-91-1

Manufacturing and Processing Equipment Product Diversification
Water Used Exclusively for Manufacturing
Purposes
End User Access Charges
Mobile Home Sales and Leases
Retention of Exempt Sale Certificates for
Irrigation Systems, Stock Wells, and Grain
Drying Facilities
Telecommunications Services
Sales and Leases of Manufactured Housing
Luxury Tax

1-92-1

Refund for Agricultural Machinery or Equipment

1-92-3
1-93-2
1-95-1

Preprinted Newspaper Advertising
Lessor’s Options
Sale of Molds, Dies, and Patterns

1-88-1
1-88-3
1-88-5

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