Revenue Ruling 01-14-2
Sales and Use Tax

Revenue Rulings Superseded

This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (Department) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of the Department and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.

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The following Sales and Use Tax Revenue Rulings are superseded. They have become obsolete due to changes in the Nebraska Revenue Act of 1967, as amended, overruled by judicial interpretation, or were incorporated into the Department’s Sales and Use Tax Regulations.

Sales and Use Tax - Manufacturing Machinery and Equipment
Sales and Use Tax - Molds and Dies
Sales and Use Tax Exemption for Manufacturing Machinery and Equipment


Kim Conroy
Tax Commissioner

June 4, 2014