Nebraska State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Nebraska, with full citations and the original source on every page.
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How is the federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2012 individual income tax return?
Recompute the federal prior-year minimum tax credit with Nebraska's adjustments, then apply a 29.6% factor. Revenue Ruling 22-12-2 tells 2012 individual filers to recalculate the federal credit for pr…
How is the federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2012 individual income tax return?
Recompute the federal AMT using Nebraska's adjustments. Revenue Ruling 22-12-1 tells 2012 individual filers to recalculate the alternative minimum tax (AMT) from their federal return (Form 6251, or th…
What operational requirements and playing limits apply to keno player access devices (self-service kiosks) in Nebraska?
Revenue Ruling 35-13-1 sets the operating rules for keno 'player access devices' -- self-service kiosks that let a player place a keno wager and print their own outside ticket. After the Nebraska Coun…
How is the 2011 federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2011 estate or trust (fiduciary) return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 23-11-2 tells 2011 estate and trust (fiduciary) filers to recalculate the federal credit for pri…
How is the federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2011 fiduciary (estate or trust) income tax return?
Recompute the federal fiduciary AMT using Nebraska's adjustments. Revenue Ruling 23-11-1 tells estates and trusts filing a 2011 Nebraska Fiduciary Income Tax Return (Form 1041N) to recalculate the alt…
How is the 2011 federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2011 individual income tax return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 22-11-2 tells 2011 individual filers to recalculate the federal credit for prior year minimum ta…
How is the 2011 federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2011 individual income tax return?
Recompute the federal AMT using Nebraska's adjustments. Revenue Ruling 22-11-1 tells 2011 individual filers to recalculate the alternative minimum tax (AMT) from their federal return (Form 6251, or th…
What training and testing does Nebraska require to be licensed as an amateur or professional MMA judge or referee?
You must complete a judge or referee training program and pass a written exam, then submit an application for the Commissioner's approval. Nebraska Athletic Commission Ruling 2011-3 explains that to b…
What penalty does the Nebraska State Athletic Commissioner impose on a licensee or applicant who competes in a non-sanctioned fight?
A minimum 45-day ban -- or 60 days plus mandatory blood tests if the fight ended by knockout/TKO/RSC strike. Nebraska Athletic Commission Ruling 2011-2 provides that any licensee or license applicant …
How is Nebraska's 5% gross receipts tax on MMA, boxing, and wrestling events calculated, including on sponsorship and complimentary tickets?
The 5% tax applies to the total face value of tickets collected at an event (minus state and federal taxes) plus, in most cases, the full amount paid for any sponsorship/advertising package that inclu…
Is Nebraska sales and use tax due on digital music, movies, TV shows, e-books, and digital codes delivered electronically?
Yes -- since October 1, 2008, electronically delivered digital audio works (music), digital audio-visual works (movies, TV shows, music videos), digital books, and the digital codes that unlock them a…
How is the 2010 federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2010 individual income tax return?
Recompute the federal AMT using Nebraska's adjustments. Revenue Ruling 22-10-4 -- a re-issued ruling that supersedes 22-10-2 -- tells 2010 individual filers to recalculate the alternative minimum tax …
How is the 2010 federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2010 estate or trust (fiduciary) return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 23-10-2 tells 2010 estate and trust (fiduciary) filers to recalculate the federal credit for pri…
How is the 2010 federal alternative minimum tax for an estate or trust recomputed to determine the Nebraska minimum tax on a 2010 fiduciary return?
Recompute the federal fiduciary AMT using Nebraska's adjustments. Revenue Ruling 23-10-1 tells 2010 estate and trust (fiduciary) filers to recalculate the alternative minimum tax from Schedule I of th…
How is the 2010 federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2010 individual income tax return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 22-10-3 tells 2010 individual filers to recalculate the federal credit for prior year minimum ta…
What annual compliance procedures must a Nebraska county, city, or village follow to run a keno lottery?
A sponsor must complete a defined set of annual keno compliance procedures drawn from the Nebraska County and City Lottery Act and its regulations. Revenue Ruling 35-10-3 lists them: an unannounced ob…
Can Nebraska certify multiple independent laboratories to test bingo and keno equipment, and what must a lab do to be certified?
Yes -- the Department may certify independent testing laboratories (rather than contract with a single lab) to test and examine bingo and keno equipment, and may require manufacturers to use a certifi…
Does making a federal IRC § 338(h)(10) election disqualify a stock sale from Nebraska's special capital gains exclusion, and which gains still qualify?
Making a federal IRC § 338(h)(10) election does not disqualify the sale from Nebraska's special capital gains exclusion -- but only the capital gains attributable to the stock qualify. Revenue Ruling …
How does Nebraska's enhanced (35%) research tax credit for on-campus research work, and how is it split from the regular (15%) credit?
Research done on a Nebraska college or university campus (or a college/university-owned facility) earns an enhanced credit of 35% of the federal IRC § 41 research credit, versus 15% for research done …
Under the Nebraska Advantage Act, what counts as 'investment in qualified property' for a data center operator and for its customers?
A data center operator's qualified investment covers the parts of the facility and equipment it uses for its own qualified activities -- but not space or gear it rents to customers; a customer's quali…
May a Nebraska keno lottery stop printing pay tickets, and what does the Department require to authorize it?
Yes -- a keno sponsor, lottery operator, or sales outlet may stop printing pay tickets, but only with the Department's written authorization. Revenue Ruling 35-10-1 explains that there is no statutory…
Does Nebraska sales and use tax apply to charges for website design, development, and hosting?
Website design, development, and hosting are generally not taxable in Nebraska -- the tax applies only if the finished website is handed to the customer on a physical storage medium. Revenue Ruling 01…
Are retail sales of wood or corn used as a fuel source subject to Nebraska sales and use tax?
Wood or corn sold as fuel is exempt from Nebraska sales and use tax when more than 50% of it is used directly in a qualifying activity. Effective April 1, 2009, Revenue Ruling 01-10-1 applies Neb. Rev…
How does an estate or trust recompute the 2009 federal credit for prior year minimum tax to determine the Nebraska minimum tax credit on a 2009 fiduciary income tax return?
Estates and trusts recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 23-09-2 tells 2009 fiduciary filers to recalculate the federal credit for pri…
How does an estate or trust recompute the 2009 federal alternative minimum tax to determine the Nebraska minimum tax on a 2009 fiduciary income tax return?
Estates and trusts recompute the federal AMT using Nebraska's adjustments. Revenue Ruling 23-09-1 tells 2009 fiduciary filers to recalculate the alternative minimum tax from Federal Form 1041, Schedul…
How is the 2009 federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2009 individual income tax return?
Recompute the federal AMT using Nebraska's adjustments. Revenue Ruling 22-09-1 -- a corrected ruling -- tells 2009 individual filers to recalculate the alternative minimum tax (AMT) from their federal…
How is the 2009 federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2009 individual income tax return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 22-09-2 tells 2009 individual filers to recalculate the federal credit for prior year minimum ta…
What are 'telephone communication services' subject to Nebraska sales tax, and which telecom charges are taxable or exempt?
Sales tax applies to 'telephone communication services,' which Revenue Ruling 01-09-3 defines as using a network capable of voice communications to furnish communication services to subscribers by ele…
Do Iowa and its political subdivisions still get a Nebraska sales tax exemption on industrial machinery and equipment they buy in Nebraska?
No -- as of September 1, 2009, those purchases are taxable. Nebraska's reciprocal exemption in Neb. Rev. Stat. § 77-2704.43 exempts a purchase of industrial machinery and equipment (including repair p…
Does Nebraska follow the federal ARRA 2009 extended NOL carryback election for 2008 losses, for individual, fiduciary, and corporate taxpayers?
Individual and fiduciary filers follow the federal extended carryback; corporate filers do not. The American Recovery and Reinvestment Act of 2009 let eligible small businesses elect a three-, four-, …
By when must the Auditor of Public Accounts change (recertify) the bond and nonbond tax request amounts used to calculate Municipal Equalization Fund state aid?
No later than June 1. Revenue Ruling 99-09-3 sets the timeline the Department uses to calculate Municipal Equalization Fund (MEF) state aid for cities and villages. Under Neb. Rev. Stat. § 77-27,139.0…
How does an estate or trust recompute the 2008 federal credit for prior year minimum tax to determine the Nebraska minimum tax credit on a 2008 fiduciary income tax return?
Estates and trusts recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 23-08-2 tells 2008 fiduciary filers to recalculate the federal credit for pri…
How does an estate or trust recompute the 2008 federal alternative minimum tax to determine the Nebraska minimum tax on a 2008 fiduciary income tax return?
Estates and trusts recompute the federal AMT using Nebraska's adjustments, then run it through the Nebraska worksheet. Revenue Ruling 23-08-1 tells 2008 fiduciary filers to recalculate the alternative…
How is the 2008 federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2008 individual income tax return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 22-08-2 tells 2008 individual filers to recalculate the federal credit for prior year minimum ta…
How is the 2008 federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2008 individual income tax return?
Recompute the federal AMT using Nebraska's adjustments, then run it through the Nebraska worksheet. Revenue Ruling 22-08-1 tells 2008 individual filers to recalculate the alternative minimum tax (AMT)…
How long does a taxpayer have to file a petition for redetermination to contest a Nebraska Notice of Deficiency Determination?
Generally 60 days from the postmark date. Revenue Ruling 99-09-1 explains that, under 2008 Legislative Bill 914, the period to file a petition for redetermination contesting a Notice of Deficiency Det…
Does a mechanical amusement device with multiple playing stations need a separate tax decal for each station?
Yes -- a decal is required for each playing station. Revenue Ruling 54-08-1 (which supersedes Revenue Ruling 54-90-1) concludes that under the Mechanical Amusement Device Act (Neb. Rev. Stat. §§ 77-30…
Can a service provider buy tangible personal property tax-free for resale when the property is only an incidental part of the service it provides?
No. Revenue Ruling 01-08-6 concludes that when a seller is principally engaged in providing services, any tangible personal property used incidentally in performing the service is not resold in the no…
Are sales of depositions, bills of exceptions, and transcripts prepared and sold by a court reporter subject to Nebraska sales tax?
No -- beginning October 1, 2008, they are exempt. Under Neb. Rev. Stat. § 77-2704.58 (added by Laws 2008, LB 916 § 22), Revenue Ruling 01-08-5 concludes that sales and use tax is not imposed on the gr…
When will the Nebraska Tax Commissioner abate interest charged on delinquent taxes?
Only in very limited circumstances -- generally when the interest resulted from an error by the Department of Revenue or in cases of extreme hardship. Revenue Ruling 99-08-3 explains that before 2008 …
Does Nebraska require taxpayers to add back the bonus depreciation or enhanced Section 179 expense they claimed under the federal Economic Stimulus Act of 2008?
No. Revenue Ruling 99-08-2 concludes that a taxpayer who claimed bonus depreciation or the enhanced Section 179 expense deduction under the federal Economic Stimulus Act of 2008 is NOT required to add…
If a corporation modified an asset's Nebraska basis because of a bonus depreciation or enhanced Section 179 addback, can it also take the 20%-per-year recovery deduction?
No -- doing both would double-count the deduction. Revenue Ruling 24-08-2 (which supersedes Revenue Ruling 24-06-1) addresses corporations that added back bonus depreciation (85%, tax years 2000-2005,…
Are retail sales of game birds subject to Nebraska sales tax?
No -- as of October 1, 2008. Revenue Ruling 01-08-4 explains that LB 916 amended Neb. Rev. Stat. § 77-2704.46 so that retail sales of game birds subject to permit and regulation by the Nebraska Game a…
Do out-of-state for-hire trucking companies that use Nebraska roads owe Nebraska corporate income tax?
Yes -- with a de minimis exception. Revenue Ruling 24-08-1 concludes that trucking companies transporting goods for hire over Nebraska roads are subject to Nebraska corporate income tax because their …
How does an estate or trust recompute the 2007 federal credit for prior year minimum tax to figure the Nebraska minimum tax credit on Form 1041N?
Revenue Ruling 23-07-2 directs that the federal credit for prior year minimum tax on an estate's or trust's 2007 return (Federal Form 8801) must be recalculated for Nebraska to determine the Nebraska …
How does an estate or trust recompute the 2007 federal alternative minimum tax to figure the Nebraska minimum tax on Form 1041N?
Revenue Ruling 23-07-1 directs that the alternative minimum tax (AMT) figured on an estate's or trust's 2007 U.S. Fiduciary Income Tax Return (Federal Form 1041, Schedule I) must be recalculated for N…
How do you recompute the 2007 federal credit for prior year minimum tax to figure the Nebraska minimum tax credit on Form 1040N?
Revenue Ruling 22-07-2 directs that the federal credit for prior year minimum tax figured on a taxpayer's 2007 federal return (Federal Form 8801) must be recalculated for Nebraska to determine the Neb…
How do you recompute the 2007 federal alternative minimum tax to figure the Nebraska minimum tax on the Form 1040N?
Revenue Ruling 22-07-1 directs that the alternative minimum tax (AMT) figured on a taxpayer's 2007 federal return (Form 6251, or the AMT worksheet in the Form 1040A instructions) must be recalculated …
Can the Nebraska Department of Revenue examine, copy, and keep copies of a taxpayer's records during an audit?
Yes. Revenue Ruling 99-08-1 concludes that the Tax Commissioner's statutory powers include the right to examine, inspect, and make and retain copies of taxpayer records relevant to an audit or review …
After Nebraska repealed the tax on contractor labor in 2007, is work on telephone and cable lines still taxable?
Yes. Revenue Ruling 01-07-2 concludes that charges to install, construct, repair, replace, upgrade, or remove telephone, telegraph, mobile telecommunications, or community antenna (cable) television p…
Does Nebraska sales tax apply to the deductible a vehicle owner pays under a maintenance agreement or extended warranty?
No. Revenue Ruling 01-07-1 concludes that a deductible amount a motor vehicle owner is required to pay under a vehicle maintenance agreement or extended warranty contract is not subject to Nebraska sa…
How does an estate or trust recompute the 2006 federal credit for prior year minimum tax to figure the Nebraska minimum tax credit on Form 1041N?
Revenue Ruling 23-06-2 directs that the federal credit for prior year minimum tax on an estate's or trust's 2006 return (Federal Form 8801) must be recalculated for Nebraska to determine the Nebraska …
How does an estate or trust recompute the 2006 federal alternative minimum tax to figure the Nebraska minimum tax on Form 1041N?
Revenue Ruling 23-06-1 directs that the alternative minimum tax (AMT) figured on an estate's or trust's 2006 U.S. Fiduciary Income Tax Return (Federal Form 1041, Schedule I) must be recalculated for N…
How do you recompute the 2006 federal credit for prior year minimum tax to figure the Nebraska minimum tax credit on Form 1040N?
Revenue Ruling 22-06-2 directs that the federal credit for prior year minimum tax figured on a taxpayer's 2006 federal return (Federal Form 8801) must be recalculated for Nebraska to determine the Neb…
How do you recompute the 2006 federal alternative minimum tax to figure the Nebraska minimum tax on the Form 1040N?
Revenue Ruling 22-06-1 directs that the alternative minimum tax (AMT) figured on a taxpayer's 2006 federal return (Form 6251, or the AMT worksheet in the Form 1040A instructions) must be recalculated …
Which contractor labor charges became exempt from Nebraska sales and use tax under LB 968?
Effective July 1, 2006, Laws 2006 LB 968 exempted contractor labor from Nebraska sales and use tax for four categories of construction: (A) the first or original construction of a new structure, build…
Are purchases by a nonprofit certified community-based developmental disabilities service provider exempt from Nebraska sales and use tax, and how do they claim it?
Yes. Effective July 1, 2006, purchases by any nonprofit organization certified by the Nebraska Department of Health and Human Services to provide community-based services for persons with developmenta…
Which Local Option Sales and Use Tax revenue rulings did Nebraska declare invalid in 2006?
Revenue Ruling 09-06-3 lists three older Local Option Sales and Use Tax revenue rulings that are no longer valid: 9-77-1 (Leases), 9-94-1 (Rent or Lease of Vehicles), and 9-94-2 (Limitation on Submitt…
Is the sale of a prepaid satellite TV programming card subject to Nebraska sales tax, and where is the tax collected?
Yes -- and the tax is collected at the point of sale. Revenue Ruling 01-06-4 concludes that 'gross receipts' include the proceeds from selling prepaid satellite television programming cards, and Nebra…
Which Local Option Sales and Use Tax revenue rulings did Nebraska declare invalid in Revenue Ruling 09-06-2?
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…
Browse Nebraska rulings by topic
These are official tax letter rulings and advisory opinions issued by Nebraska's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.