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AMERICAN BUSINESS INFORMATION, INC. v. EGR

No. S-01-470.

650 N.W.2d 251 (2002)

264 Neb. 574

AMERICAN BUSINESS INFORMATION, INC., et al., Appellees, v. Mary Jane EGR, State Tax Commissioner, and Nebraska Department of Revenue, Appellants.

Supreme Court of Nebraska.

August 16, 2002.

Attorney(s) appearing for the Case

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

Richard P. Jeffries, of Kutak Rock, L.L.P., Omaha, for appellees.

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

McCORMACK, J.

NATURE OF CASE

The Nebraska Department of Revenue and State Tax Commissioner Mary Jane Egr appeal from an order of the district court for Lancaster County. At issue is whether sales of certain products by American Business Information, Inc., now known as infoUSA Inc. (ABI), are "sales of tangible personal property" under Neb. Rev.Stat. § 77-2734.14 (Reissue 1990).

BACKGROUND

ABI provides comprehensive business data and...

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