Sports Arena Facility Financing Assistance Act

A Nebraska political subdivision may apply for state financial assistance through the Nebraska Department of Revenue (DOR) to help acquire, construct, improve, equip, or finance an eligible sports arena facility. There are three kinds of eligible sports arena facilities. An eligible sports arena facility is an enclosed and temperature-controlled sports arena with a permanent seating capacity of 3,000 to 7,000.

An eligible sports arena is also any racetrack enclosure licensed by the State Racing Commission, including concession areas, parking facilities, and onsite administrative offices connected with operating the racetrack.

Beginning May 26, 2021, an eligible sports arena also includes sports complexes, such as indoor or outdoor competitive sports venues that contain at least:

  1. Twelve separate sports venues if the complex is located in a metropolitan class city;
  2. Six separate sports venues if located in a primary class city; or
  3. Four separate sports venues if located anywhere else.

Sports venues include baseball fields, softball fields, swimming pools, multipurpose fields, or indoor arenas of any size.

The state assistance, or turnback, could include up to 70% of state sales tax collected within the arena, on ticket sales for events in the arena, and on all or a part of state sales tax collected by retailers located within 600 yards of the eligible sports arena facility. See Neb. Rev. Stat. §§ 13-3101 to 13-3109.

For information on applying for state assistance, the procedures for approval, and how and when the state assistance that is approved will be distributed, see DOR’s information guide entitled The Sports Arena Facilities Financing Assistance Act.

Convention Center Facility Financing Assistance Act/Sports Arena Facility Financing Assistance Act Sales and Use Tax Information

Every person collecting and reporting sales tax for taxable sales or services made on the premises of or delivered to the Ralston Arena must remit this form.

For additional information regarding the Sports Arena Facility Financing Assistance Act, please contact Sinway Bouzid at 402-471-5669 or

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