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LB 1023

Eliminate the sales and use tax exemption for zoo and aquarium admissions

109th Legislature (2025-2026) Introduced by Dave Murman

Bill LB 1023 removes Nebraska's sales tax exemption for zoo and aquarium admissions, requiring visitors to pay state sales tax on tickets.

Referred to Revenue Committee
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Bill Summary · LB 1023

Legislative bill overview

LB 1023 would eliminate Nebraska's current sales and use tax exemption for zoo and aquarium admissions, meaning visitors would pay sales tax on ticket purchases. This reverses a long-standing tax exemption that has treated admission to these institutions as tax-exempt activities.

Why is this important

Zoo and aquarium admissions currently generate revenue without state sales tax, affecting both state tax collection and operating budgets for these facilities. Implementing this tax would increase visitor costs while potentially generating new state revenue, but could also impact attendance and the financial sustainability of these educational institutions.

Potential points of contention

  • Revenue impact vs. institutional funding: The bill would increase state revenue but reduce discretionary spending for visitors and potentially decrease zoo/aquarium attendance and earned revenue
  • Educational mission argument: Proponents of the exemption may argue zoos and aquariums provide educational public benefits similar to museums or schools that justify tax-exempt status
  • Economic competitiveness: Neighboring states' tax policies on similar admissions could affect visitor patterns and regional tourism economics for Nebraska facilities

Compiled from official sources — confirm details with the bill’s official record.

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