Revenue Ruling 01-16-2
Individual Income Tax

Rescinds Revenue Ruling 01-10-3

Sales and Use Tax – Revenue Ruling Rescinded

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.

This guidance document may change with updated information or added examples. The Department recommends you do not print this document. Instead, sign up for the subscription service at to get updates on your topics of interest.

The following revenue ruling is hereby rescinded as a result of the enactment of LB 90, Laws 2013:

01-10-3       Net Metering of Electricity, issued August 4, 2010.


Tony Fulton
Tax Commissioner

July 20, 2016