NebraskaIntroduced bill would keep qualifying zoo and aquarium sales tax-free
The introduced text would exempt qualifying zoo and aquarium memberships, admissions, and purchases from sales and use taxes beginning October 1, 2026, if enacted.
What it does
Qualifying nationally accredited zoos and aquariums would not charge sales and use taxes on memberships, admissions, and purchases under the introduced text.
Argument forIf applied, the exemption could make visits and purchases at qualifying educational or nonprofit zoos and aquariums less expensive for customers.
Argument againstIf applied, the exemption could reduce sales and use tax collected on qualifying zoo and aquarium transactions.
More detail
Sales and use taxes would not apply to certain zoo and aquarium memberships, admissions, and purchases. The exemption covers nationally accredited zoos and aquariums operated by a public agency or nonprofit corporation. The organization must operate primarily for educational, scientific, or tourism purposes. The text also covers related sales, leases, rentals, storage, use, or other consumption in Nebraska. The provision would become operative on October 1, 2026.
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Where it stands
- Introduced
- Postponed indefinitely
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 17Indefinitely postponedPostponed indefinitely
- Feb 11Notice of hearing for February 18, 2026
- Jan 15Referred to Revenue CommitteeMinor
- Jan 14Kauth FA679 filedMinor
- Jan 13Date of introductionIntroduced
Taxes & BudgetEducationNational Security