Woodmen of the World v. Nebraska Department of RevenueAnnotate this Case
The legislature has not enacted any statute that exempts fraternal benefit societies from paying sales and use tax.
Woodmen of the World Life Insurance Society, a Nebraska fraternal benefit society, requested an exemption from sales and use taxes from the Nebraska Department of Revenue (NDOR) and sought a refund of more than $2 million in sales and use taxes previously paid. NDOR denied Woodmen’s application. The Tax Commissioner upheld the determination. The district court affirmed. The Supreme Court affirmed, holding (1) neither Neb. Rev. Stat. 77-2704.12(1) nor Neb. Rev. Stat. 44-1095 exempted Woodmen from sales and use tax; (2) Woodmen was not denied due process before the Tax Commissioner; and (3) the hearing officer did not abuse her discretion in excluding certain expert testimony.