Reporters-I have been informed that the Nebraska Department of Revenue has recently audited a Nebraska law firm and has concluded that the firm has violated Nebraska law when it failed to pay a sales tax to court reporters when the firm purchased copies of depositions. It is my further understanding that the Department is taking the position that a sales tax is NOT due on depositions that are provided to the attorney who scheduled the deposition and paid the reporter to take the deposition. I have not read anything from the Department of Revenue on this issue but have been told this by one of the audited law firm's partners. In response to this issue I was instructed by the Nebraska State Bar Association to draft a legislative bill to provide that depositions, bills of exception and transcripts prepared by a court reporter are NOT subject to sale tax. The legislation will also provide that the providing copies of medical records is not subject to sales tax. The bill will be introduced tomorrow by Omaha Senator Tom White who is a member of the Legislature's Revenue Committee. I wanted to convey this information to you so that you could inform the other members of the Court Reporters Association. Please contact me with any questions. Bill
William J. Mueller, J.D.
Ruth Mueller Robak LLC
530 South 13th Street, Suite 110
Lincoln, Nebraska 68508-2710
Office: 402.434.3399
Fax: 402.434.3390
Mobile: 402.430.9292
4-8-08 UPDATE
This morning the Legislature passed LB 916, the bill containing language exempting depositions, bills of exception and transcripts and copies thereof prepared and sold by a court reporter from the imposition of sales and use taxes. The bill now goes to the Governor for approval, which I expect to occur. Please thank Senator Tom White for all his work on this issue. Bill
William J. Mueller, J.D.
Ruth Mueller Robak LLC
530 South 13th Street, Suite 110
Lincoln, Nebraska 68508-2710
Office: 402.434.3399
Fax: 402.434.3390
Mobile: 402.430.9292
Email: mueller@ruthmueller.com
Website: www.ruthmueller.com
LB916
-- Change sales tax provisions
Introducer: Revenue Committee
Committee: Revenue Committee
Action(s):
Motion to return to Select File withdrawn
Date: 04/08/2008
Rogert FA270 filed
Date: 04/08/2008
Rogert FA270 Withdrawn
Date: 04/08/2008
Dispensing of reading at large approved
Date: 04/08/2008
Passed on Final Reading 34-4-11
Date: 04/08/2008
President/Speaker signed
Date: 04/08/2008
Presented to Governor April 08, 2008
Date: 04/08/2008
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Ruth Mueller Robak LLC
530 South 13th Street, Suite 110
Lincoln, Nebraska 68508
Telephone: 402.434.3399
Fax: 402.434.3390
Website: www.ruthmueller.com
