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01-16-2	Sales and Use Tax	Revenue Ruling Rescinded (01-10-3, Net Metering of Electricity)	07/20/2016	PDF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01-14-2	Sales and Use Tax	Revenue Rulings Superseded	06/04/2014	PDF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09-06-2	Local Option Sales and Use Tax	Revenue Rulings Superseded	06/12/2006	PDF
09-06-3	Local Option Sales and Use Tax	Revenue Rulings Superseded	07/28/2006	PDF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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