Revenue Ruling 01-98-2
Sales and Use Tax

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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Sales and Use Tax - Valid Revenue Rulings.

The following Sales and Use Tax Revenue Rulings issued by the Nebraska Department of Revenue are still valid.

1-76-3 Carpet Samples 1-76-9 Custom Spraying of Chemicals
1-76-13 Steam Heat 1-76-14 Chemicals Used in Water Pollution Control Facilities
1-76-25 Motel Room Rental by an Employer for Employee Use 1-76-27 Motor Vehicle Jointly Owned by a Reservation Indian and Non-Indian
1-77-1 Sales to Inmates 1-77-2 Use of Communication Tower
1-77-6 Home Deliveries to Persons Residing on Federally Owned Military Housing Areas 1-77-7 Location of Sale [Riverboats]
1-77-8 Purchases by Nebraska or County Veterans' Aid Funds 1-77-11 Storage and Servicing of Golf Equipment
1-77-17 Newspapers [Bargain Hunter] 1-78-9 Moving Companies
1-78-12 Chemical Toilets 1-78-15 Rental or Lease of Motor Vehicles
1-79-4 Newspapers [National Enquirer] 1-79-5 Newspapers [Midnight]
1-86-1 Consumption of Electricity by a Utility Company 1-88-7 Containers [Dry Ice]
1-91-2 Taxability of Service or Maintenance Agreements Covering Live Plants 1-94-2 Barricades, High Intensity Lights, and Arrow Boards Provided to Contractors
1-96-1 Charges for Connection to or Furnishing Access to the Internet and On-Line Information Services 1-97-1 Taxability of Warranties, Guarantees, Service and Maintenance Agreements, and Parts
1-98-1 Sale of Cellular Telephones    

M. Berri Balka
State Tax Commissioner

December 17, 1998