This bill amends section 77-2704.67 of the Reissue Revised Statutes of Nebraska by eliminating the exemption from sales and use taxes for admissions to nationally accredited zoos and aquariums operated by public agencies or nonprofit corporations. Specifically, the language regarding the exemption for "an admission to" and "or an" has been deleted, thereby subjecting these admissions to sales and use taxes.

The bill also establishes an operative date of October 1, 2026, for these changes to take effect and includes a provision to repeal the original section 77-2704.67. This legislative action reflects a shift in tax policy concerning the revenue generated from zoo and aquarium admissions in Nebraska.

Statutes affected:
Introduced: 77-2704.67