CONCRETE INDUSTRIES, INC. v. NE DEPT. OF REVENUE

No. S-08-933.

766 N.W.2d 103 (2009)

277 Neb. 897

CONCRETE INDUSTRIES, INC., Appellant, v. NEBRASKA DEPARTMENT OF REVENUE, a Nebraska administrative agency, and Douglas Ewald, in his capacity as the State Tax Commissioner for the State of Nebraska, Appellees.

Supreme Court of Nebraska.

June 5, 2009.


Attorney(s) appearing for the Case

Shannon L. Doering, for appellant.

Jon Bruning, Attorney General, and L. Jay Bartel, for appellees.

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


GERRARD, J.

Under the Nebraska Revenue Act of 1967,1 the purchase of manufacturing machinery and equipment is exempt from sales tax. Concrete Industries, Inc., the appellant, purchased parts that it used to build its own manufacturing machinery and equipment. The question presented in this appeal is whether the Nebraska Department of Revenue correctly found that Concrete Industries' purchases were not exempt from sales tax. We conclude...

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