Eliminate the sales and use tax exemption for zoo and aquarium admissions
Indefinitely postponed
Summary
The proposal would remove the current exemption that lets nationally accredited zoos and aquariums operated by public agencies or nonprofits sell admission without charging sales tax. Starting October 1, 2026, those admissions would be subject to the state’s sales and use tax. The change would affect zoo and aquarium operators and visitors, and could generate additional tax revenue for the state.
AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.
Topics
Track this bill
Get real-time alerts when LB 1023 changes status, plus AI-powered summaries and stage predictions.
Sign up free