Articles on: Accounts & Payments

Nebraska Sales Tax

For an overview of state sales tax, please view our article TicketSource and Sales Tax.


Sales tax will apply to this state from December 2, 2025


  1. Overview
  2. If you’ve been collecting taxes in Nebraska - online sales through TicketSource payment processing
  3. If you’ve been collecting taxes in Nebraska – online sales through Stripe payment processing
  4. If you are tax-exempt


Overview


For events in the U.S. state of Nebraska, TicketSource is required to charge the attendee Sales Tax on their booking (tickets, sundry sales and booking fees). You can find information on the current Sales Tax percentage for Nebraska here https://www.avalara.com/taxrates/en/state-rates.html


By using TicketSource and agreeing to its terms of use, event organizers authorize TicketSource to collect and remit taxes on your online ticket sales in States where TicketSource is legally required to do so. It remains the event organizers responsibility to understand their tax obligations.


If you’ve been collecting taxes in Nebraska - online sales through TicketSource payment processing


You should no longer collect and remit sales tax on your Tonline sales for Nebraska-based events.  TicketSource is now responsible for collecting and remitting this tax.  Please note that you will still be responsible for any applicable sales tax on direct sales (sales not processed online through TicketSource or when using your own merchant services).  Please refer to our Sales Tax Guidance for additional information.


If you’ve been collecting taxes in Nebraska – online sales through Stripe payment processing


TicketSource will collect and remit the sales tax on the booking fee for your online sales related to Nebraska-based events. You will remain responsible for any applicable sales tax on your online ticket sales (excluding the booking fee) or direct sales (sales not processed online through TicketSource or when using your own merchant services).  Please refer to our Sales Tax Guidance for additional information.

 

If you are tax-exempt


Sales tax is exempt on specific events or organizations:


  • Admissions charged by school districts, student organizations, or parent-teacher associations to an event held in an elementary or secondary school day, or at an approved function of the school.
  • Admissions to political fund-raising events by ballot question committees, candidate committees, independent committees, or political party committees, as defined in the Political Accountability and Disclosure Act, or committees for candidates for federal office.
  • Amounts charged by political subdivisions or organizations that are exempt from income taxes under 501(c)(3) of the Internal Revenue Code of 1986, to participate in youth sports events, youth sports leagues, or youth competitive educational activities are exempt. This includes:
  • Competitive educational activity means a tournament or a single competition that occurs over a limited period of time annually or intermittently, where the participants compete in an activity related to an intellectual field.
  • A sports event means a tournament or a single competition that occurs over a limited period of time annually or intermittently, where the participants engage in a sport.
  • A sports league means an organized series of sports competitions taking place over several weeks or months between teams or individuals that are members of the league.
  • Youth sports event, youth sports league, or youth competitive educational activity means an event, league, or activity that is restricted to participants who are less than 19 years of age.
  • Charges for participants in any activity provided by a nonprofit organization that is exempt from income tax under
  • Admissions and memberships to a nationally accredited zoo or aquarium operated by a public or nonprofit corporation primarily for educational, scientific, or tourism purposes are exempt. 501(c)(3) organisations, which conduct statewide sports events with multiple sports for both adults and youth, are exempt.


Full information on exempt events and organizations can be found here https://revenue.nebraska.gov/about/chapter-1-sales-and-use-tax


If you believe you are exempt under Nebraska Statute, please complete the tax exemption declaration in your TicketSource account from late November (please check back on this article in late November for guidance).


If you declare a tax exemption, we may contact you to request evidence of your exemption.  As stipulated by the state, delays in providing this evidence may result in sales tax being charged until suitable documentation is provided.


For further information, please visit the Nebraska Department of Revenue at  https://revenue.nebraska.gov/

Updated on: 28/11/2025