The purchase of a computer software support agreement by the supplier for the correction of software errors is a maintenance agreement subject to Nebraska’s use tax, not a nontaxable agreement to provide repairs or generalized advice.

Distinguishing between “repairing” and “restoring” software, the Nebraska Supreme Court has made a computer software support agreement subject to its use tax. By correcting software errors, the company did not restore the software and the agreement was, therefore, a maintenance agreement for which the state’s consumer use tax was applicable. (A & D Technical Supply Co., Inc., Nebraska Supreme Court, No. S-98-728, March 24, 2000)