Nebraska LB1023 would eliminate the sales and use tax exemption for zoo and aquarium admissions.

Nebraska LB1023 seeks to amend the state's tax code by eliminating the exemption from sales and use taxes for admissions to nationally accredited zoos and aquariums. The bill would remove the current provision that exempts these admissions from taxation, thereby subjecting zoo and aquarium admissions to sales and use taxes. The changes would take effect on October 1, 2026.

Nebraska LB1023 would eliminate the sales and use tax exemption for zoo and aquarium admissions.

Nebraska LB1023 seeks to amend the state's tax code by eliminating the exemption from sales and use taxes for admissions to nationally accredited zoos and aquariums. The bill would remove the current provision that exempts these admissions from taxation, thereby subjecting zoo and aquarium admissions to sales and use taxes. The changes would take effect on October 1, 2026.