Aline Bae Tanning, Inc. v. Neb. Dep’t. of Revenue

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Several indoor tanning salons filed claims for tax refunds with the Department of Revenue for admissions taxes. Apparently, in 2012, the Attorney General’s office had issued an opinion that Neb. Rev. Stat. 77-2703(1) did not authorize subjecting tanning salons to admissions taxes. The Department has since repealed the regulation listing tanning salons among the businesses subject to the tax and has ceased collecting the tax. The Tax Commissioner disallowed the claims, stating that “[a] refund of a tax improperly or erroneously collected can only be issued by the State directly to the purchaser who paid the tax.” The district court consolidated the cases and affirmed. The Nebraska Supreme Court affirmed, agreeing that the salon customers were the taxpayers of the admissions tax. View "Aline Bae Tanning, Inc. v. Neb. Dep't. of Revenue" on Justia Law