Nucor Steel v. Balka

Wright, Judge.

Nucor Steel appeals the judgment of the district court which affirmed the order of the Tax Commissioner of the State of Nebraska dated May 17, 1991. The order denied Nucor’s petition to abate two deficiency assessments and to grant a refund claim of Nebraska sales and use tax on Nucor’s purchase and use of mill rolls and billet guides. Nucor claims such tangible property is exempt from sales and use tax pursuant to Neb. Rev. Stat. § 77-2702(10)(a), (ll)(a), and (20) (Reissue 1990).

SCOPE OF REVIEW

When a petition seeking review of an agency decision is filed in the district court…