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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1023
Introduced by Murman, 38; Brandt, 32; Clements, 2; Juarez, 5; Lippincott,
34; Lonowski, 33; Meyer, G., 17.
Read first time January 13, 2026
Committee: Revenue
A BILL FOR AN ACT relating to revenue and taxation; to amend section1
77-2704.67, Reissue Revised Statutes of Nebraska; to eliminate2
provisions relating to an exemption from sales and use taxes for zoo3
and aquarium admissions; to provide an operative date; and to repeal4
the original section. 5
Be it enacted by the people of the State of Nebraska,6
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Section 1. Section 77-2704.67, Reissue Revised Statutes of Nebraska,1
is amended to read: 2
77-2704.67 Sales and use taxes shall not be imposed on the gross3
receipts from the sale, lease, or rental of and the storage, use, or4
other consumption in this state of any sale of a membership in or an5
admission to or any purchase by a nationally accredited zoo or aquarium6
operated by a public agency or nonprofit corporation primarily for7
educational, scientific, or tourism purposes. 8
Sec. 2. This act becomes operative on October 1, 2026.9
Sec. 3. Original section 77-2704.67, Reissue Revised Statutes of10
Nebraska, is repealed. 11
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