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Revenue Rulings Issued by the Tax Commissioner

Sales and Use Tax | Income Tax Withholding 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
01-14-1
Sales and Use Tax
Delivery Charges for Direct Mail
[html]  [pdf]
05/05/2014
01-14-2
Sales and Use Tax
Revenue Rulings Superseded
[html]  [pdf]
06/04/2014
01-11-3
Sales and Use Tax
Retail Sales of Digital Media
[html]   [pdf]
08/04/2011
01-10-1
Sales and Use Tax
Retail Sales of Wood and Corn as Fuel
[html]   [pdf]
02/22/2010
01-10-2
Sales and Use Tax
Website Design, Development, and Hosting
[html]   [pdf]
03/01/2010
01-10-3
Sales and Use Tax
Net Metering of Electricity
[html]   [pdf]
08/04/2010
01-09-1
Sales and Use Tax
Industrial Machinery and Equipment; Reciprocal Exemption with the State of Iowa
[html]   [pdf]
09/01/2009
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]
01/16/2008
01-08-4
Sales and Use Tax
Retail Sales of Game Birds
[html]   [pdf]
09/09/2008
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]
04/16/2007
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]
04/25/2006
01-06-2
Sales and Use Tax
Collection and Remittance of Sales Tax by Contractors
[html]   [pdf]
05/04/2006
01-06-3
Sales and Use Tax
Housing Agency
[html]   [pdf]
06/09/2006
01-06-4
Sales and Use Tax
Prepaid Satellite Programming
[html]   [pdf]
07/11/2006
01-06-5
Sales and Use Tax
Nonprofit Certified Community-Based Developmental Disabilities Service
[html]   [pdf]
80/08/2006
01-06-7
Sales and Use Tax
Contractors
[html]   [pdf]
08/08/2006
09-06-1
Local Option
Sales and Use Tax
Taxability of Direct-to-Home Satellite Programming
[html]   [pdf]
05/31/2006
09-06-2
Local Option
Sales and Use Tax
Revenue Rulings Superseded
[html]   [pdf]
06/12/2006
09-06-3
Local Option
Sales and Use Tax
Revenue Rulings Superseded
[html]   [pdf]
07/28/2006
01-04-1
Sales and Use Tax
Remittance of Sales Tax by Contractors
[html]   [pdf]
06/24/2004
01-02-1
Sales and Use Tax
Computer Software
[html]   [pdf]
02/11/2002
01-02-2
Sales and Use Tax
Mobile Telecommunications Service
[html]   [pdf]
07/22/2002
01-02-3
Sales and Use Tax
Drainage Districts
[html]   [pdf]
09/30/2002
01-02-4
Sales and Use Tax
Elected County Fair Board
[html]   [pdf]
09/30/2002
01-02-5
Sales and Use Tax
Training on Computer Software
[html]   [pdf]
09/30/2002
01-02-6
Sales and Use Tax
Magazine and Journal Subscriptions
[html]   [pdf]
09/30/2002
01-02-7
Sales and Use Tax
Option 1 Contractors
[html]   [pdf]
09/30/2002
01-02-8
Sales and Use Tax
Installation Labor
[html]   [pdf]
09/30/2002
01-02-9
Sales and Use Tax
Gross Receipts Defined
[html]   [pdf]
09/30/2002
01-02-10
Sales and Use Tax
Public Records
[html]   [pdf]
09/30/2002
01-02-11
Sales and Use Tax
Sales Tax Application
[html]   [pdf]
09/30/2002
01-02-12
Sales and Use Tax
Exemptions
[html]   [pdf]
09/30/2002
01-00-1
Sales and Use Tax
Airport Authorities
[html]   [pdf]
07/12/2000
01-99-1
Sales and Use Tax
Surcharge Levied on Retail, End-user Revenue from Telecommunication Services
[html]   [pdf]
04/22/1999
01-99-2
Sales and Use Tax
Cellular Telephones
[html]   [pdf]
06/11/1999
01-99-3
Sales and Use Tax
Natural Resource Districts
[html]   [pdf]
11/22/1999
01-99-4
Sales and Use Tax
Mobility Enhancing Equipment for Use in a Home
[html]   [pdf]
12/06/1999
01-99-5
Sales and Use Tax
Mobility Enhancing Equipment for Use on a Motor Vehicle
[html]   [pdf]
12/06/1999
01-98-2
Sales and Use Tax
Valid Revenue Rulings
[html]   [pdf]
12/17/1998
01-98-3
Sales and Use Tax
Revenue Rulings Superseded
[html]   [pdf]
12/17/1998
01-97-1
Sales and Use Tax
Taxability of Warranties, Guarantees, Service and Maintenance Agreements, and Parts
[html]   [pdf]
03/24/1997
01-96-1
Sales and Use Tax
Charges for Connection to or Furnishing Access to the Internet and On-line Information Services
[html]   [pdf]
11/07/1996
01-94-2
Sales and Use Tax
Barricades, High Intensity Lights, and Arrow Boards Provided to Contractors
[html]  [pdf]
10/17/1994
01-91-2
Sales and Use Tax
Taxability of Service or Maintenance Agreements Covering Live Plants
[html]  [pdf]
10/16/1991
01-88-7
Sales and Use Tax
Containers
[html]  [pdf]
10/07/1988
01-79-4
Sales and Use Tax
Newspapers
[html]  [pdf]
06/19/1979
01-78-9
Sales and Use Tax
Moving Companies
[html]  [pdf]
05/17/1978
01-78-12
Sales and Use Tax
Chemical Toilets
[html]  [pdf]
06/16/1978
01-78-15
Sales and Use Tax
Rental or Lease of Motor Vehicles
[html]  [pdf]
09/25/1978
01-77-2
Sales and Use Tax
Use of Communications Tower
[html]  [pdf]
03/22/1977
01-77-6
Sales and Use Tax
Home Deliveries to Persons Residing on Federally Owned Military Housing Areas
[html]  [pdf]
07/21/1977
01-77-7
Sales and Use Tax
Location of Sale
[html]  [pdf]
07/21/1977
01-77-11
Sales and Use Tax
Storage and Servicing of Golf Equipment
[html]  [pdf]
07/20/1977
01-76-3
Sales and Use Tax
Carpet Samples
[html]  [pdf]
06/28/1976
01-76-13
Sales and Use Tax
Steam Heat
[html]  [pdf]
09/08/1976
01-76-14
Sales and Use Tax
Chemicals Used in Water Pollution Control Facilities
[html]  [pdf]
09/22/1976
01-76-25
Sales and Use Tax
Motel Room Rental by an Employer for Employee Use
[html]  [pdf]
11/05/1976
01-76-27
Sales and Use Tax
A Motor Vehicle Jointly Owned by a Reservation Indian and Non-Indian
[html]  [pdf]
12/07/1976
Income Tax Withholding
Ruling Number
Tax Type
Title
Date Issued
21-07-1
Withholding Tax
Payments Made to Nonresident Board Directors
[html]   [pdf]
03/06/2007
21-94-1
Withholding Tax
Gambing Winnings
[html]  [pdf]
03/02/1994
21-94-2
Withholding Tax
Bonuses, Supplemental Wages, and Taxable Awards
[html]   [pdf]
03/02/1994
21-76-1
Withholding Tax
Employer's Returns and Payment of Withheld Taxes - Predecessor-Successor Relationship
[html]  [pdf]
04/07/1976
Individual Income Tax
Ruling Number
Tax Type
Title
Date Issued
22-13-1
Individual Income Tax
Tax Guidance for Individuals in a Same-Sex Marriage
[html]  [pdf]
10/24/2013
22-13-2
Individual Income Tax
Computation of 2013 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2013 Nebraska Return
[html]   [pdf]
02/06/2014
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
[html]   [pdf]
02/06/2014
22-12-1
Individual Income Tax
Computation of 2012 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2012 Nebraska Return
[html]   [pdf]
02/13/2013
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]
02/13/2013
22-11-1
Individual Income Tax
Computation of 2011 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2011 Nebraska Return
[html]   [pdf]
01/17/2012
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]
01/23/2012
22-10-1
Individual Income Tax
Special Capital Gains for Federal ยง 338 Election
[html]   [pdf]
09/08/2010
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]
02/22/2011
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]
04/19/2011
22-09-1
Individual Income Tax
Computation of 2009 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2009 Nebraska Return
[html]   [pdf]
01/25/2010
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]
01/20/2010
22-08-1
Individual Income Tax
Computation of 2008 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2008 Nebraska Return
[html]   [pdf]
01/22/2009
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]
01/22/2009
22-07-1
Individual Income Tax
Computation of 2007 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2007 Nebraska Return
[html]   [pdf]
01/31/2008
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]
01/31/2008
22-06-1
Individual Income Tax
Computation of 2006 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2006 Nebraska Return
[html]   [pdf]
01/10/2007
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]
01/10/2007
22-05-1
Individual Income Tax
Computation of 2005 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2005 Nebraska Return
[html]   [pdf]
01/18/2006
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]
01/30/2006
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
[html]   [pdf]
01/09/2004
22-04-2
Individual Income Tax
Computation of 2004 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2004 Nebraska Return
[html]   [pdf]
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
[html]   [pdf]
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
[html]   [pdf]
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
[html]   [pdf]
12/31/2004
22-02-1
Individual Income Tax
Bonus Depreciation
[html]   [pdf]
05/03/2002
22-02-2
Individual Income Tax
Computation of 2002 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2002 Nebraska Return
[html]   [pdf]
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
[html]   [pdf]
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
[html]   [pdf]
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
[html]   [pdf]
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
[html]   [pdf]
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
[html]   [pdf]
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
[html]   [pdf]
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
[html]   [pdf]
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
[html]   [pdf]
12/08/1998
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
[html]   [pdf]
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
[html]   [pdf]
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
[html]   [pdf]
12/15/1997
22-96-1
Individual Income Tax
Compensation Paid to Certain Rail Carrier Employees Working in More than One State
[html]  [pdf]
11/07/1996
22-96-2
Individual Income Tax
Compensation Paid to Certain Motor Carrier Employees Working in More than One State
[html]  [pdf]
11/07/1996
22-90-3
Individual Income Tax
Unemployment and Sickness Insurance Benefits Paid by the Railroad Retirement Board
[html]  [pdf]
01/03/1991
22-90-4
Individual Income Tax
Stock Qualification for Purposes of the Capital Gain Election
[html]  [pdf]
01/22/1991
22-88-2
Individual Income Tax
Short Period Return
[html]  [pdf]
05/02/1988
22-88-3
Individual Income Tax
Income from Installment Sales
[html]  [pdf]
05/24/1988
22-88-4
Individual Income Tax
Tax Treatment of a Restoration of Amounts Held Under Claim or Right for the Years Beginning or Deemed to Begin on or after January 1, 1987
[html]  [pdf]
07/06/1988
22-88-5
Individual Income Tax
Tax Treatment of Lump Sum Railroad Distributions as Incentives for Early Retirement
[html]  [pdf]
09/19/1988
22-85-2
Individual Income Tax
Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right
[html]  [pdf]
05/03/1985
Fiduciary Income Tax
Ruling Number
Tax Type
Title
Date Issued
23-13-1
Fiduciary Income Tax
Computation of 2013 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2013 Nebraska Return
[html]   [pdf]
02/11/2014
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
[html]   [pdf]
02/11/2014
23-12-1
Fiduciary Income Tax
Computation of 2012 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2012 Nebraska Return
[html]   [pdf]
02/26/2013
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]
02/26/2013
23-11-1
Fiduciary Income Tax
Computation of 2011 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2011 Nebraska Return
[html]   [pdf]
01/24/2012
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]
01/24/2012
23-10-1
Fiduciary Income Tax
Computation of 2010 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2010 Nebraska Return
[html]   [pdf]
02/22/2011
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]
02/22/2011
23-09-1
Fiduciary Income Tax
Computation of 2009 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2009 Nebraska Return
[html]   [pdf]
02/03/2010
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]
02/03/2010
23-08-1
Fiduciary Income Tax
Computation of 2008 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2008 Nebraska Return
[html]   [pdf]
01/22/2009
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]
01/22/2009
23-07-1
Fiduciary Income Tax
Computation of 2007 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2007 Nebraska Return
[html]   [pdf]
01/31/2008
23-07-2
Fiduciary Income Tax
Computation of 2007 Credit for Prior Year Minimum Tax
[html]   [pdf]
01/31/2008
23-06-1
Fiduciary Income Tax
Computation of 2006 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2006 Nebraska Return
[html]   [pdf]
01/11/2007
23-06-2
Fiduciary Income Tax
Computation of 2006 Credit for Prior Year Minimum Tax
[html]   [pdf]
01/11/2007
23-05-1
Fiduciary Income Tax
Computation of 2005 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2005 Nebraska Return
[html]   [pdf]
01/18/2006
23-05-2
Fiduciary Income Tax
Computation of 2005 Credit for Prior Year Minimum Tax
[html]   [pdf]
01/30/2006
23-04-1
Fiduciary Income Tax
Computation of 2004 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2004 Nebraska Return
[html]   [pdf]
12/17/2004
23-04-2
Fiduciary Income Tax
Computation of 2004 Credit for Prior Year Minimum Tax
[html]  [pdf]
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
[html]   [pdf]
12/31/2003
23-03-2
Fiduciary Income Tax
Computation of 2003 Credit for Prior Year Minimum Tax
[html]   [pdf]
12/31/2003
23-02-1
Fiduciary Income Tax
Bonus Depreciation
[html]   [pdf]
05/03/2002
23-02-2
Fiduciary Income Tax
Computation of 2002 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2002 Nebraska Return
[html]   [pdf]
12/27/2002
23-02-3
Fiduciary Income Tax
Computation of 2002 Credit for Prior Year Minimum Tax
[html]   [pdf]
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
[html]   [pdf]
12/10/2001
23-01-2
Fiduciary Income Tax
Computation of 2001 Credit for Prior Year Minimum Tax
[html]   [pdf]
05/01/2002
23-00-1
Fiduciary Income Tax
Computation of 2000 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2000 Nebraska Return
[html]   [pdf]
12/29/2000
23-00-2
Fiduciary Income Tax
Computation of 2000 Credit for Prior Year Minimum Tax
[html]   [pdf]
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
[html]   [pdf]
12/17/1999
23-99-2
Fiduciary Income Tax
Computation of 1999 Credit for Prior Year Minimum Tax
[html]   [pdf]
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
[html]   [pdf]
12/16/1998
23-98-2
Fiduciary Income Tax
Computation of 1998 Credit for Prior Year Minimum Tax
[html]   [pdf]
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
[html]   [pdf]
12/17/1997
23-97-2
Fiduciary Income Tax
Computation of 1997 Credit for Prior Year Minimum Tax
[html]   [pdf]
12/17/1997
23-86-1
Fiduciary Income Tax
Computation of 1986 Alternative Minimum Tax to Determine Federal Income Tax Before Credits for the 1986 Nebraska Return
[html]  [pdf]
01/22/1987
Corporate Income Tax
Ruling Number
Tax Type
Title
Date Issued
24-08-1
Corporate Income Tax
Nexus - For-Hire Trucking Companies
[html]   [pdf]
04/09/2008
24-08-2
Corporate Income Tax
Bonus Depreciation and Enhanced Section 179 Expense Deductions
[html]   [pdf]
10/06/2008
24-02-1
Corporate Income Tax
Bonus Depreciation
[html]   [pdf]
05/03/2002
24-01-1
Corporate Income Tax
Nexus
[html]   [pdf]
02/22/2001
24-96-1
Corporate Income Tax
Apportionment Formula: Reinsurance Premiums
[html]   [pdf]
11/27/1996
24-91-1
Financial Institution Tax
Average Deposits of Short-Period Returns
[html]   [pdf]
11/18/1991
24-90-1
Financial Institution Tax
Filing Requirements of Short-Period Returns
[html]   [pdf]
01/16/1991
24-87-1
Corporate Income Tax
S Corporation(s) in a Unitary Group
[html]   [pdf]
03/17/1987
Partnership Income Tax
Ruling Number
Tax Type
Title
Date Issued
25-94-1
Partnership Income Tax
Partnership - Limited Liability Companies
[html]   [pdf]
06/13/1994
Tax Incentives
Ruling Number
Tax Type
Title
Date Issued
29-14-1
Nebraska Advantage Tax Incentives
Wage and Investment Levels for 2015 Nebraska Advantage Act Applications
[html]  [pdf]
10/24/2014
29-13-1
Nebraska Advantage Tax Incentives
Amending a Nebraska Advantage Act Agreement
[html]  [pdf]
07/22/2013
29-13-3
Nebraska Advantage Tax Incentives
Electronic Verification of Employees' Eligibility Status
[html]  [pdf]
08/16/2013
29-10-1
Tax Incentives
Data Centers
[html]   [pdf]
03/09/2010
29-10-2
Tax Incentives
Enhanced Research Tax Credits
[html]   [pdf]
05/10/2010
29-05-1
Tax Incentives
Sales or Use Tax Paid Is Not Part of Investment
[html]  [pdf]
12/20/2005
29-05-2
Tax Incentives
Original Cost
[html]  [pdf]
12/20/2005
29-05-3
Tax Incentives
New Employees at More than One Location
[html]  [pdf]
12/20/2005
29-05-4
Tax Incentives
Salaried Employees Considered Full-time Employees
[html]  [pdf]
12/20/2005
29-05-5
Tax Incentives
Time of Investment
[html]  [pdf]
12/20/2005
29-05-6
Tax Incentives
Rate of Pay
[html]  [pdf]
12/20/2005
29-05-7
Tax Incentives
Use of Credits by a Unitary Group
[html]  [pdf]
12/20/2005
29-05-8
Tax Incentives
Equipment Moved into the State
[html]  [pdf]
12/20/2005
29-05-9
Tax Incentives
Conversion of Applications
[html]  [pdf]
12/20/2005
29-05-11
Tax Incentives
Filing for a Subsequent Agreement
[html]  [pdf]
12/20/2005
29-03-1
Tax Incentives
LB 608 Application
[html]  [pdf]
12/18/2003
29-00-1
Tax Incentives
Rural Economic Opportunity Act
[html]  [pdf]
08/07/2000
29-96-1
Tax Incentives
Definition of Business Location
[html]  [pdf]
09/24/1996
29-96-2
Tax Incentives
Property Tax Exemption After Filing for Subsequent Agreement (Employment and Investment Growth Act - LB 775)
[html]  [pdf]
12/31/1996
29-93-1
Tax Incentives
Personal Property Tax Exemption
[html]  [pdf]
02/12/1993
29-93-2
Tax Incentives
Form 775P Filing
[html]  [pdf]
02/19/1993
29-93-3
Tax Incentives
Subsequent Agreements (Employment and Investment Growth Act - LB 775)
[html]  [pdf]
04/08/1993
29-91-1
Tax Incentives
Peripheral Components
[html]  [pdf]
03/11/1991
29-91-2
Tax Incentives
Peripheral Components
[html]  [pdf]
03/11/1991
29-91-3
Tax Incentives
Sale-lease Back
[html]  [pdf]
05/30/1991
29-90-1
Tax Incentives
Short Period Returns
[html]  [pdf]
12/26/1990
29-90-2
Tax Incentives
New Location
[html]  [pdf]
01/03/1991
29-89-1
Tax Incentives
Mainframe Business Computers
[html]  [pdf]
06/07/1989
29-88-1
Tax Incentives
Use of the Single Factor Apportionment Formula by an S Corporation
[html]  [pdf]
04/07/1988
29-88-2
Tax Incentives
Withdrawal to the Employment Expansion and Investment Incentive Act
[html]  [pdf]
05/09/1988
29-88-3
Tax Incentives
Employment Increase
[html]  [pdf]
08/08/1988
29-87-1
Tax Incentives
Original Cost (Employment and Investment Growth Act - LB 775)
[html]  [pdf]
09/04/1987
29-87-2
Tax Incentives
Time of Investment (Employment and Investment Growth Act - LB 775)
[html]  [pdf]
09/04/1987
29-87-3
Tax Incentives
Amendment of Agreements (Employment and Investment Growth Act - LB 775)
[html] [pdf]
09/04/1987
29-87-4
Tax Incentives
Salaried Employees Considered Full-time Employees (Employment and Investment Growth Act - LB 775)
[html]  [pdf]
09/04/1987
29-87-5
Tax Incentives
Sales or Use Tax is Not Part of Investment (Employment and Investment Growth Act - LB 775)
[html]  [pdf]
09/04/1987
29-87-6
Tax Incentives
New Employees at More than One Location (Employment and Investment Growth Act - LB 775)
[html]  [pdf]
10/05/1987
29-87-7
Tax Incentives
Leases Between Members of a Unitary Group (Employment and Investment Growth Act - LB 775)
[html]  [pdf]
10/28/1987
29-87-8
Tax Incentives
Equipment Moved Into the State (Employment and Investment Growth Act - LB 775)
[html]  [pdf]
11/09/1987
29-87-9
Tax Incentives
Agricultural Products (Employment and Investment Growth Act - LB 775)
[html]  [pdf]
11/03/1987
29-87-10
Tax Incentives
Use of Credits by a Unitary Group Including a Financial Institution (Employment and Investment Growth Act - LB 775)
[html]  [pdf]
10/05/1987
29-87-11
Tax Incentives
Computer Software (Employment and Investment Growth Act - LB 775)
[html]  [pdf]
01/19/1988
Charitable Gaming
Ruling Number
Tax Type
Title
Date Issued
35-13-1
County/City Lottery (Keno)
Player Access Devices
[html]   [pdf]
01/02/2013
35-10-1
County/City Lottery (Keno)
Elimination of Printed Pay Tickets
[html]   [pdf]
03/02/2010
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]
12/02/2010
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
[html]   [pdf]
12/20/2000
35-00-2
Bingo, Lottery by Pickle Card, Lottery and Raffle
Bingo Bonus Pickle Cards
[html]   [pdf]
08/15/2000
35-97-2
Bingo, Lottery by Pickle Card, Lottery and Raffle
Construction, approval, and sale of seal card and coin board games in Nebraska
[html]   [pdf]
09/05/1997
35-96-5
Bingo, Lottery by Pickle Card, Lottery and Raffle
Rules of Play or seal card games in Nebraska
[html]   [pdf]
08/14/1996
Miscellaneous Taxes
Ruling Number
Tax Type
Title
Date Issued
2014-1
Athletic Commission
Appeals Process for Decisions of the State Athletic Commissioner
[html]   [pdf]
09/23/2014
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]
08/12/2008
28-02-1
Litter Fee
Litter Fee Application
[html]   [pdf]
09/30/2002
68-02-1
Lodging Tax
Application
[html]   [pdf]
09/30/2002
57-02-1
Cigarette Tax
Unfair Cigarette Sales Act - Advertising
[html]   [pdf]
03/14/2002
All Nebraska Taxes
Ruling Number
Tax Type
Title
Date Issued
99-14-1
All Nebraska Taxes
Disclosure of Department Responses to Taxpayers
[html]   [pdf]
7/21/2014
99-14-2
All Nebraska Taxes
Interest Rate Assessed on State Taxes
[html]   [pdf]
10/02/2014
99-09-1
All Nebraska Taxes
Contesting a Notice of Deficiency Determination
[html]   [pdf]
01/07/2009
99-09-2
All Nebraska Taxes
Internal Revenue Service (IRS) Disaster Relief Designation
[html]   [pdf]
04/15/2009
99-09-3
All Nebraska Taxes
Adjustments to Municipal Equalization Fund State Aid Calculations
[html]   [pdf]
06/30/2009
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]
07/14/2009
99-08-1
All Nebraska Taxes
Examination and Retention of Taxpayer Records
[html]   [pdf]
01/23/2008
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]
10/06/2008
99-08-3
All Nebraska Taxes
Abatement of Interest Assessed on Delinquent Taxes
[html]   [pdf]
10/06/2008
99-05-1
All Nebraska Taxes
Revenue Ruling Rescinded (99-92-1, Definition of Nebraska Indian Reservation)
[html]   [pdf]
09/29/2005
99-91-1
All Nebraska Taxes
Reproduction and Substitution of Nebraska Tax Returns and Related Schedules
[html]   [pdf]
09/12/1991
99-76-1
All Nebraska Taxes
Definition of an Indian
[html]   [pdf]
10/01/1976
99-76-3
All Nebraska Taxes
Definition of Reservation Indian
[html]   [pdf]
 
99-76-4
All Nebraska Taxes
Taxability of Indian Tribal Councils
[html]   [pdf]
10/01/1976
99-76-5
All Nebraska Taxes
Claims for Refund by Reservation Indians
[html]   [pdf]
10/01/1976

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