Revenue Rulings Issued by the Tax Commissioner
| Ruling Number | Tax Type | Title | Date Issued | Document |
|---|---|---|---|---|
| 01-22-1 | Sales and Use Tax | Rescind Revenue Ruling 01-08-1, Sales and Use Tax Exemption for Qualified Materials for Use in a Community-Based Energy Development Project | 01/31/2022 |  PDF |
| 01-16-1 | Sales and Use Tax | Guaranteed Asset Protection (GAP) Waiver Contracts | 03/07/2016 | PDF |
| 01-16-2 | Sales and Use Tax | Revenue Ruling Rescinded (01-10-3, Net Metering of Electricity) | 07/20/2016 | PDF |
| 01-14-1 | Sales and Use Tax | Delivery Charges for Direct Mail | 05/05/2014 | PDF |
| 01-14-2 | Sales and Use Tax | Revenue Rulings Superseded | 06/04/2014 | PDF |
| 01-11-3 | Sales and Use Tax | Retail Sales of Digital Media | 08/04/2011 | PDF |
| 01-10-1 | Sales and Use Tax | Retail Sales of Wood and Corn as Fuel | 02/22/2010 | PDF |
| 01-10-2 | Sales and Use Tax | Website Design, Development, and Hosting | 03/01/2010 | PDF |
| 01-09-1 | Sales and Use Tax | Industrial Machinery and Equipment; Reciprocal Exemption with the State of Iowa | 09/01/2009 | PDF |
| 01-09-3 | Sales and Use Tax | Telephone Communication Services | 12/11/2009 | PDF |
| 01-08-4 | Sales and Use Tax | Retail Sales of Game Birds | 09/09/2008 | PDF |
| 01-08-5 | Sales and Use Tax | Taxability of Sales by Court Reporters | 10/24/2008 | PDF |
| 01-08-6 | Sales and Use Tax | Tangible Personal Property Purchased by a Service Provider | 10/31/2008 | PDF |
| 01-07-1 | Sales and Use Tax | Maintenance Agreement Deductible | 04/16/2007 | PDF |
| 01-07-2 | Sales and Use Tax | Taxability of Certain Telecommunications Services | 12/14/2007 | PDF |
| 01-06-1 | Sales and Use Tax | Printing Aids | 04/25/2006 | PDF |
| 01-06-2 | Sales and Use Tax | Collection and Remittance of Sales Tax by Contractors | 05/04/2006 | PDF |
| 01-06-3 | Sales and Use Tax | Housing Agency | 06/09/2006 | PDF |
| 01-06-4 | Sales and Use Tax | Prepaid Satellite Programming | 07/11/2006 | PDF |
| 01-06-5 | Sales and Use Tax | Nonprofit Certified Community-Based Developmental Disabilities Service | 80/08/2006 | PDF |
| 01-06-7 | Sales and Use Tax | Contractors | 08/08/2006 | PDF |
| 09-06-1 | Local Option Sales and Use Tax | Taxability of Direct-to-Home Satellite Programming | 05/31/2006 | PDF |
| 09-06-2 | Local Option Sales and Use Tax | Revenue Rulings Superseded | 06/12/2006 | PDF |
| 09-06-3 | Local Option Sales and Use Tax | Revenue Rulings Superseded | 07/28/2006 | PDF |
| 01-04-1 | Sales and Use Tax | Remittance of Sales Tax by Contractors | 06/24/2004 | PDF |
| 01-02-1 | Sales and Use Tax | Computer Software | 02/11/2002 | PDF |
| 01-02-2 | Sales and Use Tax | Mobile Telecommunications Service | 07/22/2002 | PDF |
| 01-02-3 | Sales and Use Tax | Drainage Districts | 09/30/2002 | PDF |
| 01-02-4 | Sales and Use Tax | Elected County Fair Board | 09/30/2002 | PDF |
| 01-02-5 | Sales and Use Tax | Training on Computer Software | 09/30/2002 | PDF |
| 01-02-6 | Sales and Use Tax | Magazine and Journal Subscriptions | 09/30/2002 | PDF |
| 01-02-7 | Sales and Use Tax | Option 1 Contractors | 09/30/2002 | PDF |
| 01-02-8 | Sales and Use Tax | Installation Labor | 09/30/2002 | PDF |
| 01-02-9 | Sales and Use Tax | Gross Receipts Defined | 09/30/2002 | PDF |
| 01-02-10 | Sales and Use Tax | Public Records | 09/30/2002 | PDF |
| 01-02-11 | Sales and Use Tax | Sales Tax Application | 09/30/2002 | PDF |
| 01-02-12 | Sales and Use Tax | Exemptions | 09/30/2002 | PDF |
| 01-00-1 | Sales and Use Tax | Airport Authorities | 07/12/2000 | PDF |
| 01-99-1 | Sales and Use Tax | Surcharge Levied on Retail, End-user Revenue from Telecommunication Services | 04/22/1999 | PDF |
| 01-99-2 | Sales and Use Tax | Cellular Telephones | 06/11/1999 | PDF |
| 01-99-3 | Sales and Use Tax | Natural Resource Districts | 11/22/1999 | PDF |
| 01-99-4 | Sales and Use Tax | Mobility Enhancing Equipment for Use in a Home | 12/06/1999 | PDF |
| 01-99-5 | Sales and Use Tax | Mobility Enhancing Equipment for Use on a Motor Vehicle | 12/06/1999 | PDF |
| 01-98-2 | Sales and Use Tax | Valid Revenue Rulings | 12/17/1998 | PDF |
| 01-98-3 | Sales and Use Tax | Revenue Rulings Superseded | 12/17/1998 | PDF |
| 01-97-1 | Sales and Use Tax | Taxability of Warranties, Guarantees, Service and Maintenance Agreements, and Parts | 03/24/1997 | PDF |
| 01-96-1 | Sales and Use Tax | Charges for Connection to or Furnishing Access to the Internet and On-line Information Services | 11/07/1996 | PDF |
| 01-94-2 | Sales and Use Tax | Barricades, High Intensity Lights, and Arrow Boards Provided to Contractors | 10/17/1994 | PDF |
| 01-91-2 | Sales and Use Tax | Taxability of Service or Maintenance Agreements Covering Live Plants | 10/16/1991 | PDF |
| 01-88-7 | Sales and Use Tax | Containers | 10/07/1988 | PDF |
| 01-79-4 | Sales and Use Tax | Newspapers | 06/19/1979 | PDF |
| 01-78-9 | Sales and Use Tax | Moving Companies | 05/17/1978 | PDF |
| 01-78-12 | Sales and Use Tax | Chemical Toilets | 06/16/1978 | PDF |
| 01-78-15 | Sales and Use Tax | Rental or Lease of Motor Vehicles | 09/25/1978 | PDF |
| 01-77-6 | Sales and Use Tax | Home Deliveries to Persons Residing on Federally Owned Military Housing Areas | 07/21/1977 | PDF |
| 01-77-7 | Sales and Use Tax | Location of Sale | 07/21/1977 | PDF |
| 01-77-11 | Sales and Use Tax | Storage and Servicing of Golf Equipment | 07/20/1977 | PDF |
| 01-76-3 | Sales and Use Tax | Carpet Samples | 06/28/1976 | PDF |
| 01-76-13 | Sales and Use Tax | Steam Heat | 09/08/1976 | PDF |
| 01-76-14 | Sales and Use Tax | Chemicals Used in Water Pollution Control Facilities | 09/22/1976 | PDF |
| 01-76-25 | Sales and Use Tax | Motel Room Rental by an Employer for Employee Use | 11/05/1976 | PDF |
| 01-76-27 | Sales and Use Tax | A Motor Vehicle Jointly Owned by a Reservation Indian and Non-Indian | 12/07/1976 | PDF |
| Ruling Number | Tax Type | Title | Date Issued | Document |
|---|---|---|---|---|
| 21-17-1 | Income Tax Withholding | Revenue Rulings Rescinded | 11/08/2017 | PDF |
| Ruling Number | Tax Type | Title | Date Issued | Document |
|---|---|---|---|---|
| 22-17-1 | Individual Income Tax | Revenue Ruling Rescinded (22-05-3, Adoption of Federal Life Expectancy Tables) | 06/09/2017 | PDF |
| 22-15-2 | Individual Income Tax | Filing an Original or Amended Nebraska Individual Income Tax Return as a Same-Sex Couple | 07/07/2015 | PDF |
| 22-15-1 | Individual Income Tax | Revenue Ruling Rescinded (22-13-1, Tax Guidance for Individuals in a Same-Sex Marriage) | 06/29/2015 | PDF |
| 22-13-2 | Individual Income Tax | Computation of 2013 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2013 Nebraska Return | 02/06/2014 | PDF |
| 22-13-3 | Individual Income Tax | Computation of 2013 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2013 Nebraska Return | 02/06/2014 | PDF |
| 22-12-1 | Individual Income Tax | Computation of 2012 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2012 Nebraska Return | 02/13/2013 | PDF |
| 22-12-2 | Individual Income Tax | Computation of 2012 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2012 Nebraska Return | 02/13/2013 | PDF |
| 22-11-1 | Individual Income Tax | Computation of 2011 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2011 Nebraska Return | 01/17/2012 | PDF |
| 22-11-2 | Individual Income Tax | Computation of 2011 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2011 Nebraska Return | 01/23/2012 | PDF |
| 22-10-1 | Individual Income Tax | Special Capital Gains for Federal § 338 Election | 09/08/2010 | PDF |
| 22-10-3 | Individual Income Tax | Computation of 2010 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2010 Nebraska Return | 02/22/2011 | PDF |
| 22-10-4 | Individual Income Tax | Computation of 2010 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2010 Nebraska Return - RE-ISSUED | 04/19/2011 | PDF |
| 22-09-1 | Individual Income Tax | Computation of 2009 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2009 Nebraska Return | 01/25/2010 | PDF |
| 22-09-2 | Individual Income Tax | Computation of 2009 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2009 Nebraska Return | 01/20/2010 | PDF |
| 22-08-1 | Individual Income Tax | Computation of 2008 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2008 Nebraska Return | 01/22/2009 | PDF |
| 22-08-2 | Individual Income Tax | Computation of 2008 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2008 Nebraska Return | 01/22/2009 | PDF |
| 22-07-1 | Individual Income Tax | Computation of 2007 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2007 Nebraska Return | 01/31/2008 | PDF |
| 22-07-2 | Individual Income Tax | Computation of 2007 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2007 Nebraska Return | 01/31/2008 | PDF |
| 22-06-1 | Individual Income Tax | Computation of 2006 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2006 Nebraska Return | 01/10/2007 | PDF |
| 22-06-2 | Individual Income Tax | Computation of 2006 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2006 Nebraska Return | 01/10/2007 | PDF |
| 22-05-1 | Individual Income Tax | Computation of 2005 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2005 Nebraska Return | 01/18/2006 | PDF |
| 22-05-2 | Individual Income Tax | Computation of 2005 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2005 Nebraska Return | 01/30/2006 | PDF |
| 22-04-1 | Individual Income Tax | Military Service Compensation Paid to Nonresidents of Nebraska | 01/09/2004 | PDF |
| 22-04-2 | Individual Income Tax | Computation of 2004 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2004 Nebraska Return | 12/17/2004 | PDF |
| 22-04-3 | Individual Income Tax | Computation of 2004 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2004 Nebraska Return | 12/17/2004 | PDF |
| 22-03-1 | Individual Income Tax | Computation of 2003 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2003 Nebraska Return | 12/31/2003 | PDF |
| 22-03-2 | Individual Income Tax | Computation of 2003 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2003 Nebraska Return | 12/31/2004 | PDF |
| 22-02-1 | Individual Income Tax | Bonus Depreciation | 05/03/2002 | PDF |
| 22-02-2 | Individual Income Tax | Computation of 2002 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2002 Nebraska Return | 12/27/2002 | PDF |
| 22-02-3 | Individual Income Tax | Computation of 2002 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2002 Nebraska Return | 12/27/2002 | PDF |
| 22-01-1 | Individual Income Tax | Computation of 2001 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2001 Nebraska Return | 12/10/2001 | PDF |
| 22-01-2 | Individual Income Tax | Computation of 2001 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2001 Nebraska Return | 12/10/2001 | PDF |
| 22-00-1 | Individual Income Tax | Computation of 2000 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2000 Nebraska Return | 12/29/2000 | PDF |
| 22-00-2 | Individual Income Tax | Computation of 2000 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2000 Nebraska Return | 12/29/2000 | PDF |
| 22-99-1 | Individual Income Tax | Computation of 1999 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1999 Nebraska Return | 12/17/1999 | PDF |
| 22-99-2 | Individual Income Tax | Computation of 1999 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 1999 Nebraska Return | 12/23/1999 | PDF |
| 22-98-1 | Individual Income Tax | Computation of 1998 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1998 Nebraska Return | 12/08/1998 | PDF |
| 22-98-2 | Individual Income Tax | Computation of 1998 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 1998 Nebraska Return | 12/23/1998 | PDF |
| 22-97-1 | Individual Income Tax | Computation of 1997 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1997 Nebraska Return | 12/17/1997 | PDF |
| 22-97-2 | Individual Income Tax | Computation of 1997 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 1997 Nebraska Return | 12/15/1997 | PDF |
| 22-96-1 | Individual Income Tax | Compensation Paid to Certain Rail Carrier Employees Working in More than One State | 11/07/1996 | PDF |
| 22-96-2 | Individual Income Tax | Compensation Paid to Certain Motor Carrier Employees Working in More than One State | 11/07/1996 | PDF |
| 22-90-3 | Individual Income Tax | Unemployment and Sickness Insurance Benefits Paid by the Railroad Retirement Board | 01/03/1991 | PDF |
| 22-90-4 | Individual Income Tax | Stock Qualification for Purposes of the Capital Gain Election | 01/22/1991 | PDF |
| 22-88-2 | Individual Income Tax | Short Period Return | 05/02/1988 | PDF |
| 22-88-3 | Individual Income Tax | Income from Installment Sales | 05/24/1988 | PDF |
| 22-88-5 | Individual Income Tax | Tax Treatment of Lump Sum Railroad Distributions as Incentives for Early Retirement | 09/19/1988 | PDF |
| 22-85-2 | Individual Income Tax | Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right | 05/03/1985 | PDF |
| Ruling Number | Tax Type | Title | Date Issued | Document |
|---|---|---|---|---|
| 23-13-1 | Fiduciary Income Tax | Computation of 2013 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2013 Nebraska Return | 02/11/2014 | PDF |
| 23-13-2 | Fiduciary Income Tax | Computation of 2013 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2013 Nebraska Return | 02/11/2014 | PDF |
| 23-12-1 | Fiduciary Income Tax | Computation of 2012 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2012 Nebraska Return | 02/26/2013 | PDF |
| 23-12-2 | Fiduciary Income Tax | Computation of 2012 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2012 Nebraska Return | 02/26/2013 | PDF |
| 23-11-1 | Fiduciary Income Tax | Computation of 2011 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2011 Nebraska Return | 01/24/2012 | PDF |
| 23-11-2 | Fiduciary Income Tax | Computation of 2011 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2011 Nebraska Return | 01/24/2012 | PDF |
| 23-10-1 | Fiduciary Income Tax | Computation of 2010 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2010 Nebraska Return | 02/22/2011 | PDF |
| 23-10-2 | Fiduciary Income Tax | Computation of 2010 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2010 Nebraska Return | 02/22/2011 | PDF |
| 23-09-1 | Fiduciary Income Tax | Computation of 2009 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2009 Nebraska Return | 02/03/2010 | PDF |
| 23-09-2 | Fiduciary Income Tax | Computation of 2009 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2009 Nebraska Return | 02/03/2010 | PDF |
| 23-08-1 | Fiduciary Income Tax | Computation of 2008 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2008 Nebraska Return | 01/22/2009 | PDF |
| 23-08-2 | Fiduciary Income Tax | Computation of 2008 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2008 Nebraska Return | 01/22/2009 | PDF |
| 23-07-1 | Fiduciary Income Tax | Computation of 2007 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2007 Nebraska Return | 01/31/2008 | PDF |
| 23-07-2 | Fiduciary Income Tax | Computation of 2007 Credit for Prior Year Minimum Tax | 01/31/2008 | PDF |
| 23-06-1 | Fiduciary Income Tax | Computation of 2006 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2006 Nebraska Return | 01/11/2007 | PDF |
| 23-06-2 | Fiduciary Income Tax | Computation of 2006 Credit for Prior Year Minimum Tax | 01/11/2007 | PDF |
| 23-05-1 | Fiduciary Income Tax | Computation of 2005 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2005 Nebraska Return | 01/18/2006 | PDF |
| 23-05-2 | Fiduciary Income Tax | Computation of 2005 Credit for Prior Year Minimum Tax | 01/30/2006 | PDF |
| 23-04-1 | Fiduciary Income Tax | Computation of 2004 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2004 Nebraska Return | 12/17/2004 | PDF |
| 23-04-2 | Fiduciary Income Tax | Computation of 2004 Credit for Prior Year Minimum Tax | 12/17/2004 | PDF |
| 23-03-1 | Fiduciary Income Tax | Computation of 2003 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2003 Nebraska Return | 12/31/2003 | PDF |
| 23-03-2 | Fiduciary Income Tax | Computation of 2003 Credit for Prior Year Minimum Tax | 12/31/2003 | PDF |
| 23-02-1 | Fiduciary Income Tax | Bonus Depreciation | 05/03/2002 | PDF |
| 23-02-2 | Fiduciary Income Tax | Computation of 2002 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2002 Nebraska Return | 12/27/2002 | PDF |
| 23-02-3 | Fiduciary Income Tax | Computation of 2002 Credit for Prior Year Minimum Tax | 12/27/2002 | PDF |
| 23-01-1 | Fiduciary Income Tax | Computation of 2001 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2001 Nebraska Return | 12/10/2001 | PDF |
| 23-01-2 | Fiduciary Income Tax | Computation of 2001 Credit for Prior Year Minimum Tax | 05/01/2002 | PDF |
| 23-00-1 | Fiduciary Income Tax | Computation of 2000 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2000 Nebraska Return | 12/29/2000 | PDF |
| 23-00-2 | Fiduciary Income Tax | Computation of 2000 Credit for Prior Year Minimum Tax | 12/29/2000 | PDF |
| 23-99-1 | Fiduciary Income Tax | Computation of 1999 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1999 Nebraska Return | 12/17/1999 | PDF |
| 23-99-2 | Fiduciary Income Tax | Computation of 1999 Credit for Prior Year Minimum Tax | 12/17/1999 | PDF |
| 23-98-1 | Fiduciary Income Tax | Computation of 1998 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1998 Nebraska Return | 12/16/1998 | PDF |
| 23-98-2 | Fiduciary Income Tax | Computation of 1998 Credit for Prior Year Minimum Tax | 12/23/1998 | PDF |
| 23-97-1 | Fiduciary Income Tax | Computation of 1997 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1997 Nebraska Return | 12/17/1997 | PDF |
| 23-97-2 | Fiduciary Income Tax | Computation of 1997 Credit for Prior Year Minimum Tax | 12/17/1997 | PDF |
| 23-86-1 | Fiduciary Income Tax | Computation of 1986 Alternative Minimum Tax to Determine Federal Income Tax Before Credits for the 1986 Nebraska Return | 01/22/1987 | PDF |
| Ruling Number | Tax Type | Title | Date Issued | Document |
|---|---|---|---|---|
| 24-21-1 | Corporate Income Tax | Subpart F Income | 02/17/2021 | PDF |
| 24-08-1 | Corporate Income Tax | Nexus – For-Hire Trucking Companies | 04/09/2008 | PDF |
| 24-08-2 | Corporate Income Tax | Bonus Depreciation and Enhanced Section 179 Expense Deductions | 10/06/2008 | PDF |
| 24-02-1 | Corporate Income Tax | Bonus Depreciation | 05/03/2002 | PDF |
| 24-01-1 | Corporate Income Tax | Nexus | 02/22/2001 | PDF |
| 24-96-1 | Corporate Income Tax | Apportionment Formula: Reinsurance Premiums | 11/27/1996 | PDF |
| 24-91-1 | Financial Institution Tax | Average Deposits of Short-Period Returns | 11/18/1991 | PDF |
| 24-90-1 | Financial Institution Tax | Filing Requirements of Short-Period Returns | 01/16/1991 | PDF |
| 24-87-1 | Corporate Income Tax | S Corporation(s) in a Unitary Group | 03/17/1987 | PDF |
| Ruling Number | Tax Type | Title | Date Issued | Document |
|---|---|---|---|---|
| 25-21-1 | Partnership Income Tax | Treatment of Limited Liability Companies and Their Resident Individual Members | 08/05/2021 | PDF |
| Ruling Number | Tax Type | Title | Date Issued | Document |
|---|---|---|---|---|
| 29-24-1 | Nebraska Advantage Tax Incentives | Wage Levels for 2025 Nebraska Advantage Rural Development Act and Microenterprise Tax Credit Act Applications | 11/26/2024 | PDF |
| 29-23-1 | Nebraska Advantage Tax Incentives | Wage Levels for 2024 Nebraska Advantage Rural Development Act and Microenterprise Tax Credit Act Applications | 12/15/2023 | PDF |
| 29-22-1 | Nebraska Advantage Tax Incentives | Wage Levels for 2023 Nebraska Advantage Rural Development Act and Microenterprise Tax Credit Act Applications | 11/15/2022 | PDF |
| 29-21-1 | Nebraska Advantage Tax Incentives | Wage Levels for 2022 Nebraska Advantage Rural Development Act and Microenterprise Tax Credit Act Applications | 11/15/2021 | PDF |
| 29-20-1 | Nebraska Advantage Tax Incentives | Wage Levels for 2021 Nebraska Advantage Rural Development Act and Microenterprise Tax Credit Act Applications | 11/17/2020 | PDF |
| 29-19-1 | Nebraska Advantage Tax Incentives | Wage and Investment Levels for 2020 Nebraska Advantage Act Applications | 12/03/2019 | PDF |
| 29-18-1 | Nebraska Advantage Tax Incentives | Wage and Investment Levels for 2019 Nebraska Advantage Act Applications | 11/15/2018 | PDF |
| 29-17-1 | Nebraska Tax Incentives | Revenue Ruling Rescinded (29-87-11, Computer Software) | 01/03/2017 | PDF |
| 29-17-2 | Nebraska Advantage Tax Incentives | Subsequent Nebraska Advantage Applications | 12/13/2017 | PDF |
| 29-17-3 | Nebraska Advantage Tax Incentives | Wage and Investment Levels for 2018 Nebraska Advantage Act Applications | 12/22/2017 | PDF |
| 29-16-1 | Nebraska Advantage Tax Incentives | Wage and Investment Levels for 2017 Nebraska Advantage Act Applications | 11/21/2016 | PDF |
| 29-15-1 | Nebraska Advantage Tax Incentives | Wage and Investment Levels for 2016 Nebraska Advantage Act Applications | 12/17/2015 | PDF |
| 29-14-1 | Nebraska Advantage Tax Incentives | Wage and Investment Levels for 2015 Nebraska Advantage Act Applications | 10/24/2014 | PDF |
| 29-13-1 | Nebraska Advantage Tax Incentives | Amending a Nebraska Advantage Act Agreement | 07/22/2013 | PDF |
| 29-13-3 | Nebraska Advantage Tax Incentives | Electronic Verification of Employees' Eligibility Status | 08/16/2013 | PDF |
| 29-10-1 | Tax Incentives | Data Centers | 03/09/2010 | PDF |
| 29-10-2 | Tax Incentives | Enhanced Research Tax Credits | 05/10/2010 | PDF |
| 29-05-1 | Tax Incentives | Sales or Use Tax Paid Is Not Part of Investment | 12/20/2005 | PDF |
| 29-05-2 | Tax Incentives | Original Cost | 12/20/2005 | PDF |
| 29-05-3 | Tax Incentives | New Employees at More than One Location | 12/20/2005 | PDF |
| 29-05-4 | Tax Incentives | Salaried Employees Considered Full-time Employees | 12/20/2005 | PDF |
| 29-05-5 | Tax Incentives | Time of Investment | 12/20/2005 | PDF |
| 29-05-6 | Tax Incentives | Rate of Pay | 12/20/2005 | PDF |
| 29-05-7 | Tax Incentives | Use of Credits by a Unitary Group | 12/20/2005 | PDF |
| 29-05-8 | Tax Incentives | Equipment Moved into the State | 12/20/2005 | PDF |
| 29-05-9 | Tax Incentives | Conversion of Applications | 12/20/2005 | PDF |
| 29-05-11 | Tax Incentives | Filing for a Subsequent Agreement | 12/20/2005 | PDF |
| 29-03-1 | Tax Incentives | LB 608 Application | 12/18/2003 | PDF |
| 29-00-1 | Tax Incentives | Rural Economic Opportunity Act | 08/07/2000 | PDF |
| 29-96-1 | Tax Incentives | Definition of Business Location | 09/24/1996 | PDF |
| 29-96-2 | Tax Incentives | Property Tax Exemption After Filing for Subsequent Agreement (Employment and Investment Growth Act - LB 775) | 12/31/1996 | PDF |
| 29-93-1 | Tax Incentives | Personal Property Tax Exemption | 02/12/1993 | PDF |
| 29-93-2 | Tax Incentives | Form 775P Filing | 02/19/1993 | PDF |
| 29-93-3 | Tax Incentives | Subsequent Agreements (Employment and Investment Growth Act - LB 775) | 04/08/1993 | PDF |
| 29-91-1 | Tax Incentives | Peripheral Components | 03/11/1991 | PDF |
| 29-91-2 | Tax Incentives | Peripheral Components | 03/11/1991 | PDF |
| 29-91-3 | Tax Incentives | Sale-lease Back | 05/30/1991 | PDF |
| 29-90-1 | Tax Incentives | Short Period Returns | 12/26/1990 | PDF |
| 29-90-2 | Tax Incentives | New Location | 01/03/1991 | PDF |
| 29-89-1 | Tax Incentives | Mainframe Business Computers | 06/07/1989 | PDF |
| 29-88-1 | Tax Incentives | Use of the Single Factor Apportionment Formula by an S Corporation | 04/07/1988 | PDF |
| 29-88-2 | Tax Incentives | Withdrawal to the Employment Expansion and Investment Incentive Act | 05/09/1988 | PDF |
| 29-88-3 | Tax Incentives | Employment Increase | 08/08/1988 | PDF |
| 29-87-1 | Tax Incentives | Original Cost (Employment and Investment Growth Act - LB 775) | 09/04/1987 | PDF |
| 29-87-2 | Tax Incentives | Time of Investment (Employment and Investment Growth Act - LB 775) | 09/04/1987 | PDF |
| 29-87-3 | Tax Incentives | Amendment of Agreements (Employment and Investment Growth Act - LB 775) | 09/04/1987 | PDF |
| 29-87-4 | Tax Incentives | Salaried Employees Considered Full-time Employees (Employment and Investment Growth Act - LB 775) | 09/04/1987 | PDF |
| 29-87-5 | Tax Incentives | Sales or Use Tax is Not Part of Investment (Employment and Investment Growth Act - LB 775) | 09/04/1987 | PDF |
| 29-87-6 | Tax Incentives | New Employees at More than One Location (Employment and Investment Growth Act - LB 775) | 10/05/1987 | PDF |
| 29-87-7 | Tax Incentives | Leases Between Members of a Unitary Group (Employment and Investment Growth Act - LB 775) | 10/28/1987 | PDF |
| 29-87-8 | Tax Incentives | Equipment Moved Into the State (Employment and Investment Growth Act - LB 775) | 11/09/1987 | PDF |
| 29-87-9 | Tax Incentives | Agricultural Products (Employment and Investment Growth Act - LB 775) | 11/03/1987 | PDF |
| 29-87-10 | Tax Incentives | Use of Credits by a Unitary Group Including a Financial Institution (Employment and Investment Growth Act - LB 775) | 10/05/1987 | PDF |
| Ruling Number | Tax Type | Title | Date Issued | Document |
|---|---|---|---|---|
| 35-13-1 | County/City Lottery (Keno) | Player Access Devices | 01/02/2013 | PDF |
| 35-10-1 | County/City Lottery (Keno) | Elimination of Printed Pay Tickets | 03/02/2010 | PDF |
| 35-10-2 | County/City Lottery (Keno) | Certification of Independent Testing Laboratories | 10/26/2010 | PDF |
| 35-10-3 | County/City Lottery (Keno) | Compliance Procedures for Counties, Cities, and Villages Licensed to Conduct a Keno Lottery | 12/02/2010 | PDF |
| 35-00-1 | Bingo, Lottery by Pickle Card, Lottery and Raffle | Bingo, Lottery by Pickle Card, Lottery, and Raffle - Rules of Play for "Duck Races" in Nebraska | 12/20/2000 | PDF |
| 35-00-2 | Bingo, Lottery by Pickle Card, Lottery and Raffle | Bingo Bonus Pickle Cards | 08/15/2000 | PDF |
| 35-97-2 | Bingo, Lottery by Pickle Card, Lottery and Raffle | Construction, approval, and sale of seal card and coin board games in Nebraska | 09/05/1997 | PDF |
| 35-96-5 | Bingo, Lottery by Pickle Card, Lottery and Raffle | Rules of Play or seal card games in Nebraska | 08/14/1996 | PDF |
| Ruling Number | Tax Type | Title | Date Issued | Document |
|---|---|---|---|---|
| 2023-1 | Civil Court | Adjusted Dollar Limitations for Debtor Exemptions | 09/19/2023 | PDF |
| 2014-1 | Athletic Commission | Appeals Process for Decisions of the State Athletic Commissioner | 09/23/2014 | PDF |
| 2011-1 | Athletic Commission | Determining the 5% Gross Receipts Tax | 08/19/2011 | PDF |
| 2011-2 | Athletic Commission | Disciplinary Action for Participation in a Non-sanctioned Fight | 10/24/2011 | PDF |
| 2011-3 | Athletic Commission | Approved Training and Required Testing for Amateur or Professional Mixed Martial Arts (MMA) Judges and Referees | 10/24/2011 | PDF |
| 54-08-1 | Mechanical Amusement Device Tax | Machines with Multiple Playing Stations | 11/13/2008 | PDF |
| 57-22-1 | Cigarette Tax | Minimum Selling Price of Cigarettes | 09/02/2022 | PDF |
| 28-02-1 | Litter Fee | Litter Fee Application | 09/30/2002 | PDF |
| 68-02-1 | Lodging Tax | Application | 09/30/2002 | PDF |
| 57-02-1 | Cigarette Tax | Unfair Cigarette Sales Act - Advertising | 03/14/2002 | PDF |
| Ruling Number | Tax Type | Title | Date Issued | Document |
|---|---|---|---|---|
| 99-24-1 | All Nebraska Taxes | Interest Rate Assessed on State Taxes | 07/23/2024 | PDF |
| 99-21-1 | All Nebraska Taxes | Requesting Review of a Guidance Document | 02/05/2021 | PDF |
| 99-20-1 | All Nebraska Taxes | Signature Requirements | 03/24/2020 | PDF |
| 99-19-1 | All Nebraska Taxes | Revenue Ruling Rescinded (99-09-2, Internal Revenue Service Disaster Relief Designation) | 04/09/2019 | PDF |
| 99-14-1 | All Nebraska Taxes | Disclosure of Department Responses to Taxpayers | 7/21/2014 | PDF |
| 99-09-1 | All Nebraska Taxes | Contesting a Notice of Deficiency Determination | 01/07/2009 | PDF |
| 99-09-3 | All Nebraska Taxes | Adjustments to Municipal Equalization Fund State Aid Calculations | 06/30/2009 | PDF |
| 99-09-4 | Individual, Fiduciary, and Corporate Income Tax | Nebraska Follows Federal Net Operating Loss (NOL) Carryback Periods for Individual or Fiduciary, but Not for Corporate Taxpayers | 07/14/2009 | PDF |
| 99-08-1 | All Nebraska Taxes | Examination and Retention of Taxpayer Records | 01/23/2008 | PDF |
| 99-08-2 | All Income Tax | Federal Economic Stimulus Act of 2008 - Bonus Depreciation and Enhanced Section 179 Expense Deductions for Nebraska Income Tax Purposes | 10/06/2008 | PDF |
| 99-08-3 | All Nebraska Taxes | Abatement of Interest Assessed on Delinquent Taxes | 10/06/2008 | PDF |
| 99-05-1 | All Nebraska Taxes | Revenue Ruling Rescinded (99-92-1, Definition of Nebraska Indian Reservation) | 09/29/2005 | PDF |
| 99-91-1 | All Nebraska Taxes | Reproduction and Substitution of Nebraska Tax Returns and Related Schedules | 09/12/1991 | PDF |
| 99-76-1 | All Nebraska Taxes | Definition of an Indian | 10/01/1976 | PDF |
| 99-76-3 | All Nebraska Taxes | Definition of Reservation Indian | 10/01/1976 | PDF |
| 99-76-4 | All Nebraska Taxes | Taxability of Indian Tribal Councils | 10/01/1976 | PDF |
| 99-76-5 | All Nebraska Taxes | Claims for Refund by Reservation Indians | 10/01/1976 | PDF |
