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NE 09-06-3 Local Option Sales and Use Tax 2006-07-28

Which Local Option Sales and Use Tax revenue rulings did Nebraska declare invalid in 2006?

Short answer: Revenue Ruling 09-06-3 lists three older Local Option Sales and Use Tax revenue rulings that are no longer valid: 9-77-1 (Leases), 9-94-1 (Rent or Lease of Vehicles), and 9-94-2 (Limitation on Submitting Sales Tax Question to Electors). The Department states these rulings have been previously superseded, become obsolete due to changes in the Nebraska Revenue Act of 1967, or been incorporated into the Department's Local Option Sales and Use Tax Regulations. This is an administrative housekeeping ruling that clears outdated guidance from the series -- it does not itself impose or change any tax.

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This page answers the general question as of 2006. Ezel answers yours, under current Nebraska tax law, with citations.

Currency note: this ruling is from 2006
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Revenue Ruling of the Nebraska Department of Revenue, a guidance document stating the Department's interpretation of how Nebraska tax law applies. Each Nebraska guidance document carries the notice that it 'is advisory in nature but is binding on the Nebraska Department of Revenue until amended.' Unlike a private letter ruling, a Revenue Ruling is a general statement of Department policy rather than advice to a single taxpayer, but it can be amended, superseded, or made obsolete by a later ruling or a change in statute or regulation, many rulings in this series have been rescinded or superseded, so confirm it is still in effect before relying on it. Nebraska's local option sales and use taxes are administered by the Department, not self-collected by home-rule cities. This summary is informational only and is not legal or tax advice. Consult a licensed Nebraska tax professional about your situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

This is an administrative housekeeping ruling. The Department used it to formally retire three older Local Option Sales and Use Tax revenue rulings that are no longer good guidance.

The invalidated rulings:

Number Subject
9-77-1 Leases
9-94-1 Rent or Lease of Vehicles
9-94-2 Limitation on Submitting Sales Tax Question to Electors

The Department explains that these rulings are not valid because they have been previously superseded, become obsolete due to changes in the Nebraska Revenue Act of 1967, or been incorporated into the Department's Local Option Sales and Use Tax Regulations.

No new tax rule. This ruling does not impose or change any tax -- it simply clears outdated items from the revenue-ruling series so taxpayers do not rely on superseded guidance.

What this means for you

If you were relying on an old local-option ruling

Do not rely on Revenue Rulings 9-77-1, 9-94-1, or 9-94-2. For local-option sales and use tax questions about leases, vehicle rentals, or ballot procedures, look to the current Local Option Sales and Use Tax Regulations and later guidance instead.

Common questions

Q: Does this ruling change how any tax is calculated?
A: No. It is administrative housekeeping that declares three older local-option rulings invalid; it does not impose or alter a tax.

Q: Why were the rulings retired?
A: They were previously superseded, made obsolete by changes to the Nebraska Revenue Act of 1967, or absorbed into the Department's Local Option Sales and Use Tax Regulations.

Citations and references

  • Revenue Rulings 9-77-1, 9-94-1, and 9-94-2 -- the three Local Option Sales and Use Tax rulings declared invalid.
  • Nebraska Revenue Act of 1967, as amended, and the Local Option Sales and Use Tax Regulations -- the changes and regulations that superseded or absorbed the retired rulings.

Source

Original ruling text

REVENUE RULING 9-06-3
July 28, 2006
Local Option Sales and Use Tax - Revenue Rulings Superseded.
The following Local Option Sales and Use Tax Revenue Rulings are not valid. They have been
previously superseded, become obsolete due to changes in the Nebraska Revenue Act of 1967,
as amended, or have been incorporated into the Department’s Local Option Sales and Use Tax
Regulations.
Number

Subject

9-77-1

Leases

9-94-1

Rent or Lease of Vehicles

9-94-2

Limitation on Submitting Sales Tax Question to Electors

APPROVED:

Mary J. Egr Edson
State Tax Commissioner
July 28, 2006

Nebraska Department of Revenue, P.O. Box 94818, Lincoln, Nebraska 68509-4818

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