Revenue Rulings Issued by the Tax Commissioner

Sales and Use Tax | Withholding Tax | Individual Income Tax
Fiduciary Income Tax | Corporate Income Tax | Partnership Income Tax | Tax Incentives
Charitable Gaming | Miscellaneous Taxes | All Nebraska Taxes

Sales and Use Tax
Ruling Number	Tax Type	Title	Date Issued
01-11-1	Sales and Use Tax	Sales and Use Tax Exemption for Manufacturing Machinery and Equipment [html] [pdf]	4/18/2011
01-11-3	Sales and Use Tax	Retail Sales of Digital Media [html] [pdf]	8/4/2011
01-10-1	Sales and Use Tax	Retail Sales of Wood and Corn as Fuel [html] [pdf]	2/22/2010
01-10-2	Sales and Use Tax	Website Design, Development, and Hosting [html] [pdf]	3/1/2010
01-10-3	Sales and Use Tax	Net Metering of Electricity [html] [pdf]	8/4/2010
01-09-1	Sales and Use Tax	Industrial Machinery and Equipment; Reciprocal Exemption with the State of Iowa [html] [pdf]	9/1/2009
01-09-3	Sales and Use Tax	Telephone Communication Services [html] [pdf]	12/11/2009
01-08-1	Sales and Use Tax	Sales and Use Tax Exemption for Qualified Materials for Use in a Community-Based Energy Development Project [html] [pdf]	1/16/2008
01-08-4	Sales and Use Tax	Retail Sales of Game Birds [html] [pdf]	9/9/2008
01-08-5	Sales and Use Tax	Taxability of Sales by Court Reporters [html] [pdf]	10/24/2008
01-08-6	Sales and Use Tax	Tangible Personal Property Purchased by a Service Provider [html] [pdf]	10/31/2008
01-07-1	Sales and Use Tax	Maintenance Agreement Deductible [html] [pdf]	4/16/2007
01-07-2	Sales and Use Tax	Taxability of Certain Telecommunications Services [html] [pdf]	12/14/2007
01-06-1	Sales and Use Tax	Printing Aids [html] [pdf]	4/25/2006
01-06-2	Sales and Use Tax	Collection and Remittance of Sales Tax by Contractors [html] [pdf]	5/4/2006
01-06-3	Sales and Use Tax	Housing Agency [html] [pdf]	6/9/2006
01-06-4	Sales and Use Tax	Prepaid Satellite Programming [html] [pdf]	7/11/2006
01-06-5	Sales and Use Tax	Nonprofit Certified Community-Based Developmental Disabilities Service [html] [pdf]	8/8/2006
01-06-6	Sales and Use Tax	Molds and Dies [html] [pdf]	8/8/2006
01-06-7	Sales and Use Tax	Contractors [html] [pdf]	8/8/2006
09-06-1	Local Option Sales and Use Tax	Taxability of Direct-to-Home Satellite Programming [html] [pdf]	5/31/2006
09-06-2	Local Option Sales and Use Tax	Revenue Rulings Superseded [html] [pdf]	6/12/2006
09-06-3	Local Option Sales and Use Tax	Revenue Rulings Superseded [html] [pdf]	7/28/2006
01-05-1	Sales and Use Tax	Manufacturing Machinery and Equipment [html] [pdf]	10/1/2005
01-04-1	Sales and Use Tax	Remittance of Sales Tax by Contractors	6/24/2004
01-02-1	Sales and Use Tax	Computer Software	2/11/2002
01-02-2	Sales and Use Tax	Mobile Telecommunications Service	7/22/2002
01-02-3	Sales and Use Tax	Drainage Districts	9/30/2002
01-02-4	Sales and Use Tax	Elected County Fair Board	9/30/2002
01-02-5	Sales and Use Tax	Training on Computer Software	9/30/2002
01-02-6	Sales and Use Tax	Magazine and Journal Subscriptions	9/30/2002
01-02-7	Sales and Use Tax	Option 1 Contractors	9/30/2002
01-02-8	Sales and Use Tax	Installation Labor	9/30/2002
01-02-9	Sales and Use Tax	Gross Receipts Defined	9/30/2002
01-02-10	Sales and Use Tax	Public Records	9/30/2002
01-02-11	Sales and Use Tax	Sales Tax Application	9/30/2002
01-02-12	Sales and Use Tax	Exemptions	9/30/2002
01-00-1	Sales and Use Tax	Airport Authorities	7/12/2000
01-99-1	Sales and Use Tax	Surcharge Levied on Retail, End-user Revenue from Telecommunication Services	4/22/1999
01-99-2	Sales and Use Tax	Cellular Telephones	6/11/1999
01-99-3	Sales and Use Tax	Natural Resource Districts	11/22/1999
01-99-4	Sales and Use Tax	Mobility Enhancing Equipment for Use in a Home	12/6/1999
01-99-5	Sales and Use Tax	Mobility Enhancing Equipment for Use on a Motor Vehicle	12/6/1999
01-98-2	Sales and Use Tax	Valid Revenue Rulings	12/17/1998
01-98-3	Sales and Use Tax	Revenue Rulings Superseded	12/17/1998
01-97-1	Sales and Use Tax	Taxability of Warranties, Guarantees, Service and Maintenance Agreements, and Parts	3/24/1997
01-96-1	Sales and Use Tax	Charges for Connection to or Furnishing Access to the Internet and On-line Information Services	11/7/1996
Withholding Tax Back to top of page
Ruling Number	Tax Type	Title	Date Issued
21-07-1	Withholding Tax	Payments Made to Nonresident Board Directors [html] [pdf]	3/6/2007
21-94-1	Withholding Tax	Gambling Winnings	3/2/1994
21-94-2	Withholding Tax	Bonuses, Supplemental Wages, and Taxable Awards	3/2/1994
Individual Income Tax Back to top of page
Ruling Number	Tax Type	Title	Date Issued
22-12-1	Individual Income Tax	Computation of 2012 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2012 Nebraska Return [html] [pdf]	2/13/2013
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 [html] [pdf]	2/13/2013
22-11-1	Individual Income Tax	Computation of 2011 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2011 Nebraska Return [html] [pdf]	1/17/2012
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 [html] [pdf]	1/23/2012
22-10-4	Individual Income Tax	Computation of 2010 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2010 Nebraska Return - RE-ISSUED [html] [pdf]	4/19/2011
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 [html] [pdf]	2/22/2011
22-10-1	Individual Income Tax	Special Capital Gains for Federal § 338 Election [html] [pdf]	9/8/2010
22-09-1	Individual Income Tax	Computation of 2009 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2009 Nebraska Return [html] [pdf]	1/25/2010
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 [html] [pdf]	1/20/2010
22-08-1	Individual Income Tax	Computation of 2008 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2008 Nebraska Return [html] [pdf]	1/22/2009
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 [html] [pdf]	1/22/2009
22-07-1	Individual Income Tax	Computation of 2007 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2007 Nebraska Return [html] [pdf]	1/31/2008
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 [html] [pdf]	1/31/2008
22-06-1	Individual Income Tax	Computation of 2006 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2006 Nebraska Return [html] [pdf]	1/10/2007
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 [html] [pdf]	1/10/2007
22-05-1	Individual Income Tax	Computation of 2005 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2005 Nebraska Return [html] [pdf]	1/18/2006
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 [html] [pdf]	1/30/2006
22-05-3	Individual Income Tax	Adoption of Federal Life Expectancy Tables [html] [pdf]	12/22/2005
22-04-1	Individual Income Tax	Military Service Compensation Paid to Nonresidents of Nebraska	1/9/2004
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
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
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
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
22-02-1	Individual Income Tax	Bonus Depreciation	5/3/2002
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
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
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
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
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
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
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
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
22-98-1	Individual Income Tax	Computation of 1998 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1998 Nebraska Return	12/8/1998
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
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
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
22-96-1	Individual Income Tax	Compensation Paid to Certain Rail Carrier Employees Working in More than One State	11/7/1996
22-96-2	Individual Income Tax	Compensation Paid to Certain Motor Carrier Employees Working in More than One State	11/7/1996
Fiduciary Income Tax Back to top of page
Ruling Number	Tax Type	Title	Date Issued
23-12-1	Fiduciary Income Tax	Computation of 2012 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2012 Nebraska Return [html] [pdf]	2/26/2013
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 [html] [pdf]	2/26/2013
23-11-1	Fiduciary Income Tax	Computation of 2011 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2011 Nebraska Return [html] [pdf]	1/24/2012
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 [html] [pdf]	1/24/2012
23-10-1	Fiduciary Income Tax	Computation of 2010 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2010 Nebraska Return [html] [pdf]	2/22/2011
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 [html] [pdf]	2/22/2011
23-09-1	Fiduciary Income Tax	Computation of 2009 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2009 Nebraska Return [html] [pdf]	2/3/2010
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 [html] [pdf]	2/3/2010
23-08-1	Fiduciary Income Tax	Computation of 2008 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2008 Nebraska Return [html] [pdf]	1/22/2009
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 [html] [pdf]	1/22/2009
23-07-1	Fiduciary Income Tax	Computation of 2007 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2007 Nebraska Return [html] [pdf]	1/31/2008
23-07-2	Fiduciary Income Tax	Computation of 2007 Credit for Prior Year Minimum Tax [html] [pdf]	1/31/2008
23-06-1	Fiduciary Income Tax	Computation of 2006 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2006 Nebraska Return [html] [pdf]	1/11/2007
23-06-2	Fiduciary Income Tax	Computation of 2006 Credit for Prior Year Minimum Tax [html] [pdf]	1/11/2007
23-05-1	Fiduciary Income Tax	Computation of 2005 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2005 Nebraska Return [html] [pdf]	1/18/2006
23-05-2	Fiduciary Income Tax	Computation of 2005 Credit for Prior Year Minimum Tax [html] [pdf]	1/30/2006
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
23-04-2	Fiduciary Income Tax	Computation of 2004 Credit for Prior Year Minimum Tax	12/17/2004
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
23-03-2	Fiduciary Income Tax	Computation of 2003 Credit for Prior Year Minimum Tax	12/31/2003
23-02-1	Fiduciary Income Tax	Bonus Depreciation	5/3/2002
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
23-02-3	Fiduciary Income Tax	Computation of 2002 Credit for Prior Year Minimum Tax	12/27/2002
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
23-01-2	Fiduciary Income Tax	Computation of 2001 Credit for Prior Year Minimum Tax	5/1/2002
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
23-00-2	Fiduciary Income Tax	Computation of 2000 Credit for Prior Year Minimum Tax	12/29/2000
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
23-99-2	Fiduciary Income Tax	Computation of 1999 Credit for Prior Year Minimum Tax	12/17/1999
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
23-98-2	Fiduciary Income Tax	Computation of 1998 Credit for Prior Year Minimum Tax	12/23/1998
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
23-97-2	Fiduciary Income Tax	Computation of 1997 Credit for Prior Year Minimum Tax	12/17/1997
Corporate Income Tax Back to top of page
Ruling Number	Tax Type	Title	Date Issued
24-08-1	Corporate Income Tax	Nexus - For-Hire Trucking Companies [html] [pdf]	4/9/2008
24-08-2	Corporate Income Tax	Bonus Depreciation and Enhanced Section 179 Expense Deductions [html] [pdf]	10/6/2008
24-06-1	Corporate Income Tax	Bonus Depreciation Deduction [html] [pdf]	12/28/2006
24-02-1	Corporate Income Tax	Bonus Depreciation	5/3/2002
24-01-1	Corporate Income Tax	Nexus	2/22/2001
24-96-1	Corporate Income Tax	Apportionment Formula: Reinsurance Premiums	11/27/1996
24-91-1	Financial Institution Tax	Average Deposits of Short-Period Returns	11/18/1991
24-90-1	Financial Institution Tax	Filing Requirements of Short-Period Returns	1/16/1991
24-87-1	Corporate Income Tax	S Corporation(s) in a Unitary Group	3/17/1987
Partnership Income Tax Back to top of page
Ruling Number	Tax Type	Title	Date Issued
25-94-1	Partnership Income Tax	Partnership - Limited Liability Companies	4/9/2008
Tax Incentives Back to top of page
Ruling Number	Tax Type	Title	Date Issued
29-12-1	Tax Incentives	Wage and Investment Levels for 2013 Nebraska Advantage Act Applications [html] [pdf]	11/27/2012
29-11-1	Tax Incentives	Electronic Verification of Employees' Eligibility Status [html] [pdf]	10/24/2011
29-11-2	Tax Incentives	Wage and Investment Levels for 2012 Nebraska Advantage Tax Incentive Applications [html] [pdf]	11/22/2011
29-10-1	Tax Incentives	Data Centers [html] [pdf]	3/9/2010
29-10-2	Tax Incentives	Enhanced Research Tax Credits [html] [pdf]	5/10/2010
29-10-3	Tax Incentives	Wage and Investment Levels for 2011 Nebraska Advantage Tax Incentive Applications [html] [pdf]	11/12/2010
29-09-1	Tax Incentives	Wage and Investment Levels for 2010 Nebraska Advantage Tax Incentive Applications [html] [pdf]	11/10/2009
29-08-1	Tax Incentives	Wage and Investment Levels for Nebraska Economic Development Tax Incentives for 2008 and 2009 Applications [html] [pdf]	11/26/2008
29-05-1	Tax Incentives	Sales or Use Tax Paid Is Not Part of Investment	12/20/2005
29-05-2	Tax Incentives	Original Cost	12/20/2005
29-05-3	Tax Incentives	New Employees at More than One Location	12/20/2005
29-05-4	Tax Incentives	Salaried Employees Considered Full-time Employees	12/20/2005
29-05-5	Tax Incentives	Time of Investment	12/20/2005
29-05-6	Tax Incentives	Rate of Pay	12/20/2005
29-05-7	Tax Incentives	Use of Credits by a Unitary Group	12/20/2005
29-05-8	Tax Incentives	Equipment Moved into the State	12/20/2005
29-05-9	Tax Incentives	Conversion of Applications	12/20/2005
29-05-10	Tax Incentives	Switching Between Nebraska Advantage Tiers	12/20/2005
29-05-11	Tax Incentives	Filing for a Subsequent Agreement	12/20/2005
29-03-1	Tax Incentives	LB 608 Application	12/18/2003
Charitable Gaming Back to top of page
Ruling Number	Tax Type	Title	Date Issued
35-13-1	County/City Lottery (Keno)	Player Access Devices [html] [pdf]	1/2/2013
35-10-1	County/City Lottery (Keno)	Elimination of Printed Pay Tickets [html] [pdf]	3/2/2010
35-10-2	County/City Lottery (Keno)	Certification of Independent Testing Laboratories [html] [pdf]	10/26/2010
35-10-3	County/City Lottery (Keno)	Compliance Procedures for Counties, Cities, and Villages LIcensed to Conduct a Keno Lottery [html] [pdf]	12/2/2010
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
35-00-2	Bingo, Lottery by Pickle Card, Lottery and Raffle	Bingo Bonus Pickle Cards	8/15/2000
35-97-2	Bingo, Lottery by Pickle Card, Lottery and Raffle	Construction, approval, and sale of seal card and coin board games in Nebraska	9/5/1997
35-96-5	Bingo, Lottery by Pickle Card, Lottery and Raffle	Rules of Play or seal card games in Nebraska	8/14/1996
Miscellaneous Taxes Back to top of page
Ruling Number	Tax Type	Title	Date Issued
2011-1	Athletic Commission	Determining the 5% Gross Receipts Tax [html] [pdf]	08/19/2011
2011-2	Athletic Commission	Disciplinary Action for Participation in a Non-sanctioned Fight [html] [pdf]	10/24/2011
2011-3	Athletic Commission	Approved Training and Required Testing for Amateur or Professional Mixed Martial Arts (MMA) Judges and Referees [html] [pdf]	10/24/2011
54-08-1	Mechanical Amusement Device Tax	Machines with Multiple Playing Stations [html] [pdf]	11/13/2008
57-08-1	Cigarette Tax	Minimum Selling Price of Cigarettes [html] [pdf]	8/12/2008
28-02-1	Litter Fee	Litter Fee Application	9/30/2002
68-02-1	Lodging Tax	Application	9/30/2002
57-02-1	Cigarette Tax	Unfair Cigarette Sales Act - Advertising	3/14/2002
All Nebraska Taxes Back to top of page
Ruling Number	Tax Type	Title	Date Issued
99-12-1	All Nebraska Taxes	Interest Rate Assessed on State Taxes [html] [pdf]	10/1/2012
99-09-1	All Nebraska Taxes	Contesting a Notice of Deficiency Determination [html] [pdf]	1/7/2009
99-09-2	All Nebraska Taxes	Internal Revenue Service (IRS) Disaster Relief Designation [html] [pdf]	4/15/2009
99-09-3	All Nebraska Taxes	Adjustments to Municipal Equalization Fund State Aid Calculations [html] [pdf]	6/30/2009
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 [html] [pdf]	7/14/2009
99-08-1	All Nebraska Taxes	Examination and Retention of Taxpayer Records [html] [pdf]	1/23/2008
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 [html] [pdf]	10/6/2008
99-08-3	All Nebraska Taxes	Abatement of Interest Assessed on Delinquent Taxes [html] [pdf]	10/6/2008
99-91-1	All Nebraska Taxes	Reproduction and Substitution of Nebraska Tax Returns and Related Schedules	9/12/1991

Revenue Rulings Issued by the Tax Commissioner

Sales and Use Tax | Withholding Tax | Individual Income Tax Fiduciary Income Tax | Corporate Income Tax | Partnership Income Tax | Tax Incentives Charitable Gaming | Miscellaneous Taxes | All Nebraska Taxes

Sales and Use Tax

Withholding Tax

Individual Income Tax

Fiduciary Income Tax

Corporate Income Tax

Partnership Income Tax

Tax Incentives

Charitable Gaming

Miscellaneous Taxes

All Nebraska Taxes

Sales and Use Tax | Withholding Tax | Individual Income Tax
Fiduciary Income Tax | Corporate Income Tax | Partnership Income Tax | Tax Incentives
Charitable Gaming | Miscellaneous Taxes | All Nebraska Taxes