INTRALOT, INC. v. NEBRASKA DEPT. OF REVENUE

No. S-07-933.

757 N.W.2d 182 (2008)

276 Neb. 708

INTRALOT, INC., Appellant, v. NEBRASKA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Nebraska.

October 31, 2008.


Attorney(s) appearing for the Case

Douglas R. Aberle and Andrew D. Strotman, of Cline, Williams, Wright, Johnson & Oldfather, L.L.P., Lincoln, for appellant.

Jon Bruning, Attorney General, and L. Jay Bartel, for appellee.

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


CONNOLLY, J.

SUMMARY

In February 2005, the Nebraska Department of Revenue (Department) issued a deficiency determination to Intralot, Inc., for consumer's use tax on thermal paper and play slips. Intralot purchased the items to fulfill its contractual obligations with the Department's lottery division. It contended that the items were purchases for resale and not subject to taxation. In October 2006, the Tax Commissioner sustained the Department's deficiency...

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