Berrington Corp. v. STATE, DEPT. OF REVENUE

765 N.W.2d 448 (2009)

277 Neb. 765

BERRINGTON CORPORATION, doing business as Eldorado Hills Golf Club, Appellant,

v.

STATE OF NEBRASKA DEPARTMENT OF REVENUE and Douglas A. Ewald, Nebraska State Tax Commissioner, Appellees.

No. S-08-580.

Supreme Court of Nebraska.

May 15, 2009.

David L. Buelt, George T. Blazek, and Carlos E. Noel, of Ellick, Jones, Buelt, Blazek & Longo, Omaha, for appellant.

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

HEAVICAN, C.J., WRIGHT, CONNOLLY, GERRARD, STEPHAN, and McCORMACK, JJ.

STEPHAN, J.

Under Nebraska law, admission charges are subject to sales tax, but…