AFFILIATED FOODS CO-OP. v. STATE

No. S-98-1216.

611 N.W.2d 105 (2000)

259 Neb. 549

AFFILIATED FOODS COOPERATIVE, INC., appellee and cross-appellant, v. STATE of Nebraska et al., appellants and cross-appellees.

Supreme Court of Nebraska.

May 26, 2000.


Attorney(s) appearing for the Case

Don Stenberg, Attorney General, and L. Jay Bartel, Lincoln, for appellants.

David A. Domina and James F. Cann, of Domina Law, P.C., Omaha, for appellee.

HENDRY, C.J., WRIGHT, CONNOLLY, GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.


CONNOLLY, J.

This case presents the question whether charges for U.S. postage are a "cost of transportation" subject to Nebraska sales tax.

The appellants are the State of Nebraska, the Nebraska Department of Revenue (Department), and the State Tax Commissioner (collectively the State). The Department issued a deficiency assessment against Affiliated Foods Cooperative, Inc. (Affiliated Foods), for failure to collect...

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