Jeffrey L. Forster v. North Dakota Workers

Under the Nebraska revenue act of 1967, the purchase of manufacturing machinery and equipment is exempt from sales tax. Concrete Industries, Inc., the appellant, purchased parts that it used to build its own manufacturing machinery and equipment. the question presented in this appeal is whether the nebraska Department of revenue correctly found that Concrete Industries purchases were not exempt from sales tax. We conclude that Concrete Industries purchases of parts assembled into manufacturing machinery and equipment qualified as the purchases of manufacturing machinery and equipment, and were exempt from sales tax.