Gelco Fleet Trust v. Department of Revenue

Printer-friendly versionPrinter-friendly versionPDF versionPDF version

Gelco Fleet Trust v. Department of Revenue

Case Number
Call Date
April 26, 2022
Case Time
9:00 AM
Court Number
Case Location
Court Type
District Court
Case Summary

S-21-0616 Gelco Fleet Trust (Appellant) v. State of Nebraska Department of Revenue and Tony Fulton, Nebraska State Tax Commissioner (Appellees)

District Court for Lancaster County, Judge Lori A. Maret

Attorneys: Jennifer D. Tricker (Baird Holm for Appellant) and Raye C. Elliott (Ackerman, LLP, pro hac vice); L. Jay Bartel (Asst. Attorney General for Appellee)

Civil:  Sales tax refund

Proceedings Below: The district court denied Appellant’s claim for a sales tax refund involving the purchase of a motor vehicle. 

Issue: Appellant submits that the district court erred by:  1) holding that the trade-in vehicle must have been physically traded in to the seller on the same day as the purchase of the new vehicle in order to qualify, and 2) holding that the credit Gelco received for the trade-in vehicle was not a “trade-in credit” under Nebraska law.

Schedule Code