It is held annually in Grand Island, approximately 100 miles west of the state capital of Lincoln, which hosted the fair until 2010.

It was added as a voluntary donation recipient to Nebraska's annual state income tax and attendance rose enough in subsequent years to keep it going.

Several citizens filed a legal challenge to LB116, contending that it "created a special benefit" for some of the groups and people involved in the plan.

[5][6] There was also an attempt to overturn the state law by referendum,[7] but the petition failed to get enough signatures to qualify for the ballot.

[8] The state allocated $42 million to construct new facilities in Grand Island, building adjacent to the city's existing county fairgrounds, arena, and horse track at Fonner Park and the Heartland Event Center.