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Sales Taxation Of Gamebirds

An issue that has come to light in our home state (Wisconsin) is the taxation of gamebirds from producer to hunt clubs/shooting preserves. At present, the law in effect requires the payment of sales tax when the bird is sold by the producer to a hunt club or shooting preserve. In our world of taxation, the hunt clubs and shooting preserves are considered recreational entities which require the payment of sales tax for their purchases.

We have taken a hard stand at the state level that this law equates to double taxation of the gamebirds-once when the hunt club/shooting preserve purchase them from us (the producer) and again when the bird is sold to the hunter, through the sport of hunting. Since the hunter is really the "end user" of the bird, that should be the only sale that is taxed. We have begun the fight to adopt new legislation that will exempt gamebirds from sales tax when they are sold to hunt clubs/shooting preserves.

Since sales tax is a state by state issue, I would urge you to review your state's rules of taxation in this area. If exemption and reseller certificates are required by your state statutes to constitute tax exemption, be sure to have appropriate paperwork signed by your customers to justify their tax status. If you fail to collect sales tax at the time of purchase, and the customer is deemed to not have exempt status, the tax liability incurred will become your responsibility to collect from the customer after the fact.

Your best source of information on this most important subject would be either your Accountant or CPA. They would be able to assist you with compliance to your state laws.

An issue that has come to light in our home state (Wisconsin) is the taxation of gamebirds from producer to hunt clubs/shooting preserves. At present, the law in effect requires the payment of sales tax when the bird is sold by the producer to a hunt club or shooting preserve. In our world of taxation, the hunt clubs and shooting preserves are considered recreational entities which require the payment of sales tax for their purchases.

We have taken a hard stand at the state level that this law equates to double taxation of the gamebirds-once when the hunt club/shooting preserve purchase them from us (the producer) and again when the bird is sold to the hunter, through the sport of hunting. Since the hunter is really the "end user" of the bird, that should be the only sale that is taxed. We have begun the fight to adopt new legislation that will exempt gamebirds from sales tax when they are sold to hunt clubs/shooting preserves.

Since sales tax is a state by state issue, I would urge you to review your state's rules of taxation in this area. If exemption and reseller certificates are required by your state statutes to constitute tax exemption, be sure to have appropriate paperwork signed by your customers to justify their tax status. If you fail to collect sales tax at the time of purchase, and the customer is deemed to not have exempt status, the tax liability incurred will become your responsibility to collect from the customer after the fact.

Your best source of information on this most important subject would be either your Accountant or CPA. They would be able to assist you with compliance to your state laws.

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