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NE 99-05-1 All Nebraska Taxes 2005-09-29

What did Nebraska Revenue Ruling 99-05-1 do to the earlier ruling on the definition of a Nebraska Indian reservation?

Short answer: Revenue Ruling 99-05-1 is a one-line administrative notice that rescinds an earlier ruling: it withdraws Revenue Ruling 99-92-1, 'Definition of Nebraska Indian Reservation.' It was approved by State Tax Commissioner Mary J. Egr Edson in September 2005. The notice states no new rule of its own -- its only effect is that the earlier 99-92-1 definition is no longer in force as Department guidance. (This page's original text comes from OCR of a scanned notice, and some characters -- including the exact day in the signature date -- did not scan cleanly; the September 29, 2005 date shown is from the Department's ruling index.)

Apply this to your situation

This page answers the general question as of 2005. Ezel answers yours, under current Nebraska tax law, with citations.

Currency note: this ruling is from 2005
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Ruling is a general statement of Department policy rather than advice to a single taxpayer, but it can be amended, superseded, or made obsolete by a later ruling or a change in statute or regulation, many rulings in this series have been rescinded or superseded, so confirm it is still in effect before relying on it.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 a brief administrative rescission notice, not a substantive ruling. Its entire effect is to withdraw an earlier ruling: Revenue Ruling 99-92-1, "Definition of Nebraska Indian Reservation."

The notice states that the listed ruling "is hereby rescinded" and is signed by State Tax Commissioner Mary J. Egr Edson. The Department's ruling index dates it September 29, 2005.

Because 99-05-1 announces no new rule of its own, the practical takeaway is simply that the older 99-92-1 definition of a Nebraska Indian reservation is no longer in force as Department guidance. If you need the current definition of an Indian reservation for a Nebraska tax question, do not rely on the rescinded 99-92-1 — confirm the Department's current position or the governing statute/regulation.

Source-quality note: the original text on this page was produced by OCR of a scanned notice, and some characters did not scan cleanly (for example, the signer's first name appears as "ry J. Egr Edson" and the exact day in the signature date is illegible as "gq"). The substance — that 99-05-1 rescinds 99-92-1 — is legible and unambiguous; the September 29, 2005 date is drawn from the Department's ruling index rather than the degraded scan.

What this means for you

Anyone who relied on Revenue Ruling 99-92-1

Stop relying on 99-92-1's "Definition of Nebraska Indian Reservation" — it was rescinded effective this notice. Look to current Department guidance or the applicable statute/regulation instead.

Researchers tracking the ruling series

Record 99-92-1 as rescinded by 99-05-1 (September 2005). This notice itself contains no independent rule to apply.

Common questions

Q: What does Revenue Ruling 99-05-1 actually do?
A: It rescinds Revenue Ruling 99-92-1, "Definition of Nebraska Indian Reservation." It contains no new substantive rule.

Q: Is the older definition still usable?
A: No. Once rescinded, 99-92-1 is no longer Department guidance.

Q: Why does the original text look garbled?
A: The notice was scanned and read by OCR; some characters (including part of the signature and the exact day) didn't scan cleanly. The rescission itself is clearly stated.

Citations and references

  • Revenue Ruling 99-92-1, "Definition of Nebraska Indian Reservation" — the ruling rescinded by this notice.
  • Approved by Mary J. Egr Edson, State Tax Commissioner; dated September 29, 2005 per the Nebraska Department of Revenue ruling index.

Source

Original ruling text

department

of revenue Revenue Ruling 99-05-1

Rescinds Revenue Ruling 99-92-1

| [assures

State Taxation - Revenue Ruling Rescinded

The following Revenue Ruling is hereby rescinded.

Number Subject
99-92-1 Definition of Nebraska Indian Reservation.
APPROVED:

ry J. Egr Edson

State Tax Commissioner

September gq", 2005

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