Concrete Industries, Inc. v. Ne Dept. of Revenue

766 N.W.2d 103 (2009)

277 Neb. 897

CONCRETE INDUSTRIES, INC., Appellant,

v.

NEBRASKA DEPARTMENT OF REVENUE, a Nebraska administrative agency, and Douglas Ewald, in his capacity as the State Tax Commissioner for the State of Nebraska, Appellees.

No. S-08-933.

Supreme Court of Nebraska.

June 5, 2009.

Shannon L. Doering, for appellant.

Jon Bruning, Attorney General, and L. Jay Bartel, for appellees.

HEAVICAN, C.J., CONNOLLY, GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.

GERRARD, J.

Under the Nebraska Revenue Act of 1967,[1] the purchase of manufacturing machinery and equipment is exempt from sales…