S-11-0916, Bridgeport Ethanol, L.L.C. (Appellant) v. Nebraska Dep’t of Revenue and Douglas Ewald, State Tax Commissioner (Appellee)
Lancaster County District Court--Judge John Colborn
Attorneys: William E. Peters, Peters & Chunka, P.C., L.L.O. (Appellant), Jon Bruning, L. Jay Bartel, Office of the Attorney General (Appellee)
Civil: Tax Refund
Proceedings Below: Bridgeport Ethanol, L.L.C. applied to the Nebraska Department of Revenue for a refund of sales and use taxes paid on manufacturing machinery and equipment. The Department denied most of the requested refund, and the Lancaster District Court affirmed the Department’s decision. Bridgeport appeals.
Issues: The district court erred in (1) applying the Department’s regulation 316 N.A.C. § 1.017.7F(1) which effectively repealed or denied the exemption granted by Neb. Rev. Stat. § 77-2704.22 (Reissue 2009); (2) determining that Bridgeport was not the purchaser of the manufacturing machinery and equipment; (3) finding that the provisions of Article 6.09 of the contract with the builder were not effective as a purchasing agent appointment; (4) finding that there must be statutory authority before a purchasing agent appointment may be used under the sales tax statutes; (5) finding that Bridgeport is not entitled to an exemption on personal property in the nature of manufacturing machinery and equipment purchased by the builder; and (6) expanding the definition of a contractor to encompass personal property.
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