GEORGE ROSE & SONS v. DEPT. OF REVENUE

No. S-93-963.

532 N.W.2d 18 (1995)

248 Neb. 92

GEORGE ROSE & SONS SODDING AND GRADING CO., Appellant, v. NEBRASKA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Nebraska.

May 26, 1995.


Attorney(s) appearing for the Case

David A. Domina and Denise E. Frost, of Domina & Copple, P.C., Omaha, for appellant.

Don Stenberg, Atty. Gen., and L. Jay Bartel, Lincoln, for appellee.

WHITE, C.J., CAPORALE, FAHRNBRUCH, LANPHIER, WRIGHT, and CONNOLLY, JJ.


CONNOLLY, Justice.

George Rose & Sons Sodding and Grading Co. (the company) appeals the Lancaster County District Court's decision to affirm an order by the State Tax Commissioner which sustained deficiency assessments for sales and use taxes against the company. We affirm because the company is a "retailer" for the purposes of the Nebraska sales and use tax statutes.

I. FACTUAL BACKGROUND

The company is an Omaha-based landscaping partnership...

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