BRIDGEPORT ETHANOL, LLC v. DEPT. OF REVENUE

No. S-11-916.

818 N.W.2d 600 (2012)

284 Neb. 291

BRIDGEPORT ETHANOL, LLC, appellant, v. NEBRASKA DEPARTMENT OF REVENUE, a Nebraska administrative agency, and Douglas Ewald, in his capacity as the State Tax Commissioner for the State of Nebraska, appellees.

Supreme Court of Nebraska.

August 10, 2012.


Attorney(s) appearing for the Case

William E. Peters , of Peters & Chunka, P.C., L.L.O., Lincoln, for appellant.

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

HEAVICAN, C.J., WRIGHT, CONNOLLY, McCORMACK, MILLER-LERMAN, and CASSEL, JJ.


CASSEL, J.

INTRODUCTION

After the claimant's attempt to obtain a refund of sales tax on building materials used in the construction of an ethanol production plant was administratively denied in part, the claimant sought judicial review. This appeal turns on a statutory limitation of the exemption for manufacturing machinery and equipment and the limited statutory authority for appointment of a purchasing agent. Because the statute limits the exemption to...

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