Farmers Cooperative v. State

The Nebraska Department of Revenue and the acting Tax Commissioner denied, in part, the requested refunds of Farmers Cooperative and Frontier Cooperative Co. (collectively, the Cooperatives). The district court affirmed. The Cooperatives sought refunds of sales and use taxes paid on the purchase of repairs and parts for agricultural machinery and equipment under Neb. Rev. Stat. 77-2708.01. At issue in these consolidated appeals was how the phrase “depreciable repairs or parts” within section 77-2708.01 should be interpreted. The Supreme Court affirmed, holding that the district court did not err in affirming the partial denial of the Cooperatives’ requested refunds based upon its interpretation of section 77-2708.01. View "Farmers Cooperative v. State" on Justia Law