According to the State of Pennsylvania, they are not. https://revenue-pa.custhelp.com/app/answers/detail/a_id/2916/~/are-the-tickets-for-admittance-to-a-sporting-event%2C-concert%2C-movie-or-play But, I bet it varies from state to state. If Nebraska's tickets are subject to sales tax, they are built into the ticket price, and then paid by the University.
But, I bet it varies from state to state. If Nebraska's tickets are subject to sales tax, they are built into the ticket price, and then paid by the University.