Opinion No. (1996)

REQUESTED BY: Tanya D. Wendel, Executive Director Nebraska Commission for the Hearing Impaired You have requested our opinion regarding whether sales of hearing aid batteries are exempt from Nebraska sales tax under the exemption for "durable medical equipment" under Neb. Rev. Stat. § 77-2704.09 (Cum. Supp. 1994). You indicate that you have been advised by the Nebraska Department of Revenue [the "Department"] that the Department interprets the exemption as applying only to the sale of hearing aids and batteries included at the time of sale; it considers the separate sale of hearing aid…