Interstate Printing Co. v. Department of Revenue

Pursuant to the Administrative Procedure Act, Interstate Printing Company (Interstate) appeals the order of the district court affirming an order of the state Tax Commissioner dismissing Interstate’s protest and petition for redetermination of sales tax and use tax deficiencies assessed by the Nebraska Department of Revenue (department).

Interstate is a printing company located in Omaha. During the period May 1,1982, through April 30,1985, Interstate used prepress supplies (developing fluid) in the prepress process and sold prepress materials to its printing customers prior to use of the…