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Revenue Ruling Rescinded (01-10-3, Net Metering of Electricity)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Revenue Rulings Superseded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Revenue Rulings Superseded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Revenue Rulings Superseded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
29-23-1 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
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