Valpak of Omaha, LLC v. Neb. Dep’t of Revenue
Annotate this CaseBetween 2004 and 2009, Valpak of Omaha, LLC (“Valpak”) paid more than $5.5 million to Val-pak Direct Marketing Systems, Inc. (“Direct Marketing”) to print direct mail advertisements and distribute them around Omaha, Nebraska. The Nebraska Department of Revenue assessed use taxes on that amount. Valpak asked the Tax Commissioner for a redetermination that no taxes were due, arguing that its payments to Direct Marketing were not transactions that were subject to use taxes under Nebraska law. The Tax Commissioner denied Valpak’s petitions for redetermination, concluding that Valpak was subject to use taxes under the Department’s sales and use tax regulations. The district court affirmed. The Supreme Court also affirmed, holding that Valpak was an advertising agency and was liable for use taxes on its payment to Direct Marketing.
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