Sales and Use Tax - Valid Revenue Rulings.
The following Sales and Use Tax Revenue Rulings issued by the Nebraska Department of Revenue are still valid.
| NUMBER | SUBJECT | NUMBER | SUBJECT |
|---|---|---|---|
| 1-76-3 | Carpet Samples | 1-76-9 | Custom Spraying of Chemicals |
| 1-76-13 | Steam Heat | 1-76-14 | Chemicals Used in Water Pollution Control Facilities |
| 1-76-25 | Motel Room Rental by an Employer for Employee Use | 1-76-27 | Motor Vehicle Jointly Owned by a Reservation Indian and Non-Indian |
| 1-77-1 | Sales to Inmates | 1-77-2 | Use of Communication Tower |
| 1-77-6 | Home Deliveries to Persons Residing on Federally Owned Military Housing Areas | 1-77-7 | Location of Sale [Riverboats] |
| 1-77-8 | Purchases by Nebraska or County Veterans' Aid Funds | 1-77-11 | Storage and Servicing of Golf Equipment |
| 1-77-17 | Newspapers [Bargain Hunter] | 1-78-9 | Moving Companies |
| 1-78-12 | Chemical Toilets | 1-78-15 | Rental or Lease of Motor Vehicles |
| 1-79-4 | Newspapers [National Enquirer] | 1-79-5 | Newspapers [Midnight] |
| 1-86-1 | Consumption of Electricity by a Utility Company | 1-88-7 | Containers [Dry Ice] |
| 1-91-2 | Taxability of Service or Maintenance Agreements Covering Live Plants | 1-94-2 | Barricades, High Intensity Lights, and Arrow Boards Provided to Contractors |
| 1-96-1 | Charges for Connection to or Furnishing Access to the Internet and On-Line Information Services | 1-97-1 | Taxability of Warranties, Guarantees, Service and Maintenance Agreements, and Parts |
| 1-98-1 | Sale of Cellular Telephones |
APPROVED:
M. Berri Balka
State Tax Commissioner
December 17, 1998