George Rose & Sons Sodding and Grading Co. v. Nebraska Department of Revenue

George Rose & Sons Sodding and Grading Co. (the company) appeals the Lancaster County District Court’s decision to affirm an order by the State Tax Commissioner which sustained deficiency assessments for sales and use taxes against the company. We affirm because the company is a “retailer” for the purposes of the Nebraska sales and use tax statutes.

I. FACTUAL BACKGROUND

The company is an Omaha-based landscaping partnership. In the course of its business, the company subcontracts with building contractors to cultivate sod, trees, and flowers into homeowners’ land, as well as grading and…