METROPOLITAN UTILITIES v. BALKA

No. S-95-588.

560 N.W.2d 795 (1997)

252 Neb. 172

METROPOLITAN UTILITIES DISTRICT OF OMAHA, a municipal corporation and political subdivision of the State of Nebraska, Appellant, v. M. Berri BALKA, Tax Commissioner of the State of Nebraska, and State of Nebraska, Department of Revenue, Appellees.

Supreme Court of Nebraska.

March 28, 1997.


Attorney(s) appearing for the Case

Ronald E. Bucher, Omaha, for appellant.

Don Stenberg, Attorney General, and L. Jay Bartel, Lincoln, for appellees.

WHITE, C.J., and CAPORALE, WRIGHT, CONNOLLY, and GERRARD, JJ., and SPRAGUE, D.J.


SPRAGUE, District Judge.

Plaintiff-appellant Metropolitan Utilities District of Omaha (MUD) filed a claim seeking a $159,931.21 refund of Nebraska retail sales tax paid on electricity MUD purchased between October 1, 1991, and September 30, 1992, to use in its business. The Tax Commissioner (Commissioner) approved $14,426.92 of the requested refund, but denied the remainder of the claim because MUD's use of electricity to transport treated water from two treatment...

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