Organizing an event
Sales Tax Exemptions in Nebraska
When you set up your event, you鈥檒l have to answer a couple brief questions in Tax Settings. Tax won鈥檛 be charged to you or the attendee if you鈥檙e a non-profit organization, public or private elementary or secondary school, or the sales from your event is not taxable or otherwise tax exempt under one of the Nebraska exemptions listed below. For more information on state specific tax exemptions, please reference the Nebraska Department of Revenue website. 91国产 may request supporting documents to verify your answers. You are responsible for providing supporting documents when requested.
In this article
Political Events
Recreational Sports Leagues or Competitions
Workshops, Seminars, etc.
Summer/Day Camps
Purchases by Nebraska State Fair Board
Purchases by State Racing Commission
General Exemption 鈥 Government
Political Events
Fees and admissions charged for political events by ballot question committees, candidate committees, independent committees, and political party committees as defined in the Nebraska Political Accountability and Disclosure Act. (Neb. Rev. Stat. 77-2704.10(4))
Recreational Sports Leagues or Competitions
Charges by an organizer of a recreational sports league or competition where the games or competition occur in locations that are not under the control of the organizer during the competition are not admissions. Examples include running events conducted on public streets and trails. (Neb. Reg. 044.02D(1))
Workshops, Seminars, etc.
Charges for participating in a workshop, seminar, class, convention, business meeting, or similar events primarily for training or educational purposes are not admissions. (Neb. Reg. 044.02D(2))
Summer/Day Camps
Charges for operating a summer camp or a day camp are not admissions. (Neb. Reg. 044.02D(3))
Purchases by Nebraska State Fair Board
Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of purchases made by the Nebraska State Fair Board. (Neb. Rev. Stat. 搂 77-2704.16)
Purchases by State Racing Commission
Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of purchases made by licensees of the State Racing Commission. (Neb. Rev. Stat. 搂 77-2704.20)
General Exemption 鈥 Government
Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of purchases by the state, including public educational institutions recognized or established under the provisions of Chapter 85, or by any county, township, city, village, rural or suburban fire protection district, city airport authority, county airport authority, joint airport authority, drainage district organized under sections 31-401 to 31-450, sanitary drainage district organized under sections 31-501 to 31-553, land bank created under the Nebraska Municipal Land Bank Act, natural resources district, county agricultural society, elected county fair board, housing agency as defined in section 71-1575 except for purchases for any commercial operation that does not exclusively benefit the residents of an affordable housing project, cemetery created under section 12-101, or joint entity or agency formed by any combination of two or more counties, townships, cities, villages, or other exempt governmental units pursuant to the Interlocal Cooperation Act, the Integrated Solid Waste Management Act, or the Joint Public Agency Act, except for purchases for use in the business of furnishing gas, water, electricity, or heat, or by any irrigation or reclamation district, the irrigation division of any public power and irrigation district, or public schools or learning communities established under Chapter 79. (Neb. Rev. Stat. 搂 77-2704.15)