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GELCO FLEET TRUST v. DEPARTMENT OF REVENUE

No. S-21-616.

978 N.W.2d 12 (2022)

312 Neb. 49

GELCO FLEET TRUST, a Delaware statutory trust, appellant, v. NEBRASKA DEPARTMENT OF REVENUE and Tony Fulton, Nebraska State Tax Commissioner, appellees.

Supreme Court of Nebraska.

Filed July 22, 2022.

Attorney(s) appearing for the Case

Jennifer D. Tricker , of Baird Holm, L.L.P., Omaha, Michael Bowen , of Ackerman, L.L.P., and Raye C. Elliott , of Ackerman, L.L.P., pro hac vice, for appellant.

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

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

INTRODUCTION

After Gelco Fleet Trust (Gelco) paid sales tax on the purchase price of a new vehicle, it filed a claim for a refund. Gelco alleged that it overpaid sales tax because the amount due should have been reduced by a credit for the value of a vehicle that Gelco claimed to have "traded in" some 6 weeks earlier. The Nebraska...

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