Metropolitan Utilities District v. Balka

Sprague, D J.

Plaintiff-appellant Metropolitan Utilities District of Omaha (MUD) filed a claim seeking a $159,931.21 refund of Nebraska retail sales tax paid on electricity MUD purchased between October 1,1991, and September 30, 1992, to use in its business. The Tax Commissioner (Commissioner) approved $14,426.92 of the requested refund, but denied the remainder of the claim because MUD’s use of electricity to transport treated water from two treatment facilities into storage did not constitute “manufacturing” or “processing” under Neb. Rev. Stat. § 77-2704.13 (Cum. Supp. 1992), and therefore,…