Legal Opinion

Opinion No. (2003)

Nebraska Attorney General Reports

Decided May 14, 2003Published

1Opinion of the Court

REQUESTED BY: Senator Ray Janssen Nebraska State Legislature You have requested our opinion concerning the constitutionality of an amendment to LB 759, AM 1376. The amendment extends Nebraska's sales tax to "[t]he gross income received for casino advertising" when "the seller of the advertising is located" in Nebraska and the advertising is "broadcast, circulated, or displayed" in Nebraska. "Casino" is defined as "any establishment conducting games of chance which are illegal in the State of Nebraska." "Casino advertising" is defined as "purchasing air time on television or radio, purchasing…

2Cases cited28 opinions

  1. Central Hudson Gas & Electric Corp. v. Public Service CommissionSupreme Court of the United States · 1980
  2. Virginia State Board of Pharmacy v. Virginia Citizens Consumer Council, Inc.Supreme Court of the United States · 1976
  3. Board of Trustees of State Univ. of NY v. FoxSupreme Court of the United States · 1989
  4. Carey v. Population Services InternationalSupreme Court of the United States · 1977
  5. Gitlow v. New YorkSupreme Court of the United States · 1925

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