Revenue Ruling 01-98-2
Sales and Use Tax

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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