Tax exemption proposed for some college events

Admissions for events sponsored by college student organizations would be exempt from state sales tax under a bill heard by the Revenue Committee March 16.

LB603, introduced by Lincoln Sen. Danielle Conrad, would exempt from sales tax fees charged by a student organization at any public or private college for approved events.

Conrad said events sponsored by K-12 student organizations are not subject to sale taxes. LB603 would make sales tax applicability consistent among all student organizations, she said.

The University of Nebraska — Lincoln has the greatest number of student organizations in the state, Conrad said, and sales tax collected from events sponsored by its student organizations totaled only $4,106 in 2009 and $2,900 in 2010.

Micah Wullschleger, representing the Association of Students of the University of Nebraska, testified in support of the bill. Wullschleger said Amnesty International UNL was notified by the state Department of Revenue that admission fees it charged for a dance party held to raise funds for the Haitian relief effort were subject to sales tax.

“A tax like this discourages those of us who are trying to change the world for the better,” Wullschleger said.

No one testified in opposition to LB603 and the committee took no immediate action on the bill.