BIG BLUE EXPRESS v. DEPARTMENT OF REVENUE

No. S-20-518.

962 N.W.2d 528 (2021)

309 Neb. 838

BIG BLUE EXPRESS, INC., appellant and cross-appellee, v. NEBRASKA DEPARTMENT OF REVENUE et al., appellees and cross-appellants.

Supreme Court of Nebraska.

Filed July 30, 2021.


Attorney(s) appearing for the Case

Matthew R. Ottemann , of McGrath, North, Mullin & Kratz, P.C., L.L.O., Omaha, for appellant.

Douglas J. Peterson , Attorney General, and L. Jay Bartel , Lincoln, for appellees.

Heavican, C.J., Cassel, Stacy, Funke, Papik, and Freudenberg, JJ.


A Nebraska corporation purchased an interest in an airplane from a Kansas seller without paying Nebraska sales or use taxes. The Nebraska Department of Revenue (Department) assessed a tax deficiency, and the corporation claimed no taxes were owed because the purchase was a "sale for resale."1 After a hearing...

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