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BERRINGTON CORP. v. STATE, DEPT. OF REVENUE

No. S-08-580.

765 N.W.2d 448 (2009)

277 Neb. 765

BERRINGTON CORPORATION, doing business as Eldorado Hills Golf Club, Appellant, v. STATE OF NEBRASKA DEPARTMENT OF REVENUE and Douglas A. Ewald, Nebraska State Tax Commissioner, Appellees.

Supreme Court of Nebraska.

May 15, 2009.

Attorney(s) appearing for the Case

David L. Buelt, George T. Blazek, and Carlos E. Noel, of Ellick, Jones, Buelt, Blazek & Longo, Omaha, for appellant.

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

HEAVICAN, C.J., WRIGHT, CONNOLLY, GERRARD, STEPHAN, and McCORMACK, JJ.

STEPHAN, J.

Under Nebraska law, admission charges are subject to sales tax, but membership dues are not.1 The principal issue in this case is whether amounts paid by members of the Eldorado Hills Golf Club (Eldorado Hills) in Norfolk, Nebraska, to the corporation which operates that facility are admission charges or membership dues under applicable regulatory definitions.

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