First Data Corp. v. STATE, DEPT. OF REV.

First Data Corporation and the Members of the Unitary Group appeal the district court’s judgment affirming a ruling by the State of Nebraska, Department of Revenue (Department), concluding that the appellants were not entitled to a sales tax refund pursuant to Neb. Rev. Stat. § 77-4105(3)(a)(i) (Supp. 2001) because its computer software was not “qualified property” as defined by Neb. Rev. Stat. § 77-4103(13) (Cum. Supp. 2000). Because we determine that the definition of “qualified property” includes the computer software at issue, we reverse the judgment of the district court.

BACKGROUND

First…