NE 09-06-2 Local Option Sales and Use Tax 2006-06-12

Which Local Option Sales and Use Tax revenue rulings did Nebraska declare invalid in Revenue Ruling 09-06-2?

Short answer: Revenue Ruling 09-06-2 lists two older Local Option Sales and Use Tax revenue rulings that are no longer valid: 9-78-1 (Omaha Contractor's Exclusion) and 9-96-1 (Taxability of Direct-to-Home Satellite Programming). The Department states these rulings have been previously superseded, become obsolete due to changes in the Nebraska Revenue Act of 1967, or been incorporated into the Department's Local Option Sales and Use Tax Regulations. This is an administrative housekeeping ruling that clears outdated guidance from the series -- it does not itself impose or change any tax. (The current direct-to-home satellite treatment is set out in Revenue Ruling 9-06-1.)

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This page answers the general question as of 2006. 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Ruling is a general statement of Department policy rather than advice to a single taxpayer, but it can be amended, superseded, or made obsolete by a later ruling or a change in statute or regulation, many rulings in this series have been rescinded or superseded, so confirm it is still in effect before relying on it.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 an administrative housekeeping ruling. The Department used it to formally retire two older Local Option Sales and Use Tax revenue rulings that are no longer good guidance.

The invalidated rulings:

Number	Subject
9-78-1	Omaha Contractor's Exclusion
9-96-1	Taxability of Direct-to-Home Satellite Programming

The Department explains that these rulings are not valid because they have been previously superseded, become obsolete due to changes in the Nebraska Revenue Act of 1967, or been incorporated into the Department's Local Option Sales and Use Tax Regulations.

No new tax rule. This ruling does not impose or change any tax -- it simply clears outdated items from the revenue-ruling series. (Note: the printed PDF header for this ruling carries a stray overlapping line of text from a companion direct-to-home satellite ruling; the operative content is the "Revenue Rulings Superseded" list above.)

What this means for you

If you were relying on either retired ruling

Do not rely on Revenue Rulings 9-78-1 or 9-96-1. For the local-option treatment of direct-to-home satellite programming, see the current guidance in Revenue Ruling 9-06-1 (local option tax does not apply). For contractor local-option questions, look to the current Local Option Sales and Use Tax Regulations.

Common questions

Q: Does this ruling change how any tax is calculated?
A: No. It is administrative housekeeping that declares two older local-option rulings invalid; it does not impose or alter a tax.

Q: What replaced the direct-to-home satellite ruling (9-96-1)?
A: The current local-option treatment of direct-to-home satellite programming is set out in Revenue Ruling 9-06-1.

Citations and references

Revenue Rulings 9-78-1 and 9-96-1 -- the two Local Option Sales and Use Tax rulings declared invalid.
Revenue Ruling 9-06-1 -- current guidance on the local-option treatment of direct-to-home satellite programming.
Nebraska Revenue Act of 1967, as amended, and the Local Option Sales and Use Tax Regulations -- the changes and regulations that superseded or absorbed the retired rulings.

Source

Original ruling text

REVENUE RULING 9-06-2
June 12, 2006
Local Option Sales and Use Tax - Taxability of direct-to-home satellite programming. DIRECTLocal Option Sales and Use Tax - Revenue Rulings Superseded.
The following Local Option 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 Local Option Sales and Use Tax
Regulations.
Number

Subject

9-78-1

Omaha Contractor’s Exclusion

9-96-1

Taxability of Direct-to-Home Satellite Programming

APPROVED:

Mary J. Egr Edson
State Tax Commissioner
June 12, 2006

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

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