Department of Revenue Pulls Its Proposed Reg. 1-107 And Asks For Suggested Changes To Nebraska’s Sales Tax Regulations


by McGrath North Tax Group

(402) 341-3070

Previously, we noted that the Department had scheduled a hearing on proposed changes to its Nebraska regulations. We highlighted the Department’s proposed addition of a new regulation, Reg. 1-107, which dealt with the Nebraska Manufacturing Machinery and Equipment exemption. Prior to the hearing, the Department informed us that it was pulling its proposed Reg. 1-107 from the agenda. We understand that the hearing was held to consider the Department’s other proposed regulations. The Department stated that it still intends to consider its proposed Reg. 1-107 at a later time.

In addition, the Department recently announced that it intends to hold a regulation hearing in late November or early December, to implement statutory changes associated with the 2008 legislative session. Prior to that hearing, the Department announced that it will accept comments on any necessary regulatory changes to its sales tax regulations prior to publishing legal notice of the regulation hearing.

This presents an opportunity for taxpayers to suggest changes to Nebraska’s sales and use tax regulations which they believe contradict Nebraska statutes, cause excessive administrative burden or compliance difficulty, or have any other problems. Taxpayer comments must be submitted by October 15, 2008 and may be submitted online through the Department’s website, at www.revenue.ne.gov.

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