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FIRST DATA CORP. v. STATE, DEPT. OF REV.

No. S-00-716.

639 N.W.2d 898 (2002)

263 Neb. 344

FIRST DATA CORPORATION and the Members of the Unitary Group, Appellants, v. STATE of Nebraska, DEPARTMENT OF REVENUE, and Nebraska State Tax Commissioner, Appellees.

Supreme Court of Nebraska.

March 8, 2002.

Attorney(s) appearing for the Case

Gerald P. Laughlin, Kent O. Littlejohn, and Frank J. Reida, of Baird, Holm, McEachen, Pedersen, Hamann & Strasheim, L.L.P., Omaha, for appellants.

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

HENDRY, C.J., WRIGHT, CONNOLLY, GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.

GERRARD, J.

First Data Corporation and the Members of the Unitary Group appeal the district court's judgment affirming a ruling by the State of Nebraska, Department of Revenue (Department), concluding that the appellants were not entitled to a sales tax refund pursuant to Neb.Rev.Stat. § 77-4105(3)(a)(i) (Supp.2001) because its computer software was not "qualified property" as defined by Neb.Rev.Stat. § 77-4103(13) (Cum.Supp.2000). Because we determine that...

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