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Attention Retailers and Vendors
at the CenturyLink Center, Pinnacle Bank Arena,
or Ralston Arena

This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (Department) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of the Department and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.

This guidance document may change with updated information or added examples. The Department recommends you do not print this document. Instead, sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.

The Convention Center Facility Financing Assistance Act aids in the funding of the CenturyLink Center and the Pinnacle Bank Arena through the return to the City of Omaha, or the City of Lincoln, as appropriate, of all state sales tax collected by retailers making any taxable sales of goods or services on the premises of or delivered to the CenturyLink Center or Pinnacle Bank Arena.

Also, the Sports Arena Facility Financing Assistance Act aids in the funding of the Ralston Arena through the return to the City of Ralston of all state sales tax collected by retailers making any taxable sales of goods or services on the premises of or delivered to the Ralston Arena.

To determine the appropriate amount of state sales tax to return to the appropriate city under the provisions of these Acts, all retailers making any taxable sales of goods or services on the premises of or delivered to the CenturyLink Center, Pinnacle Bank Arena, or Ralston Arena are required to complete and return the Convention Center Facility Financing Assistance Act/Sports Arena Facility Financing Assistance Act Sales and Use Tax Information Form. For example, if there is a trade show at the CenturyLink Center where your company makes taxable sales of its product, then this information form must be completed and filed to report such sales. As another example, if your company sells and delivers taxable business equipment to the Ralston Arena offices, the information form must be completed and filed to report such sales. Representatives of the CenturyLink Center, Pinnacle Bank Arena, or Ralston Arena will provide you with a copy of this form or instruct you to see the Department's website (revenue.nebraska.gov) to print a copy of the form. 

This information form must be mailed to the Nebraska Department of Revenue on or before the 20th day of the month following the month the reported sales were made. No money is to be sent with this form. It will be used only for information purposes by the Department of Revenue.

To prevent any processing problems, please send this information form separate from your Nebraska Sales and Use Tax Return, Form 10.

If you have any further questions, please contact our Omaha office at 1313 Farnam, Omaha, NE 68102,
402-595-2065, or you may contact our Lincoln office at 402-471-5729 or 800-742-7474 (NE and IA).


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