Idaho Exempts Certain Hunting, Fishing Operation Costs
- Sales Tax News
- Apr 10, 2015 | Gail Cole
Hunting and fishing are big businesses in Idaho. In addition to locals, people travel to the state to hunt such games as bighorn sheep, elk and mountain lions, and to fish the state’s pristine waters. To help promote hunting and fishing, Idaho lawmakers have enacted legislation that expands the sales tax exemption for tangible personal property directly involved in hunting or fishing operations.
Under House Bill 0221, the exemption for tangible personal property “which will enter into and become an ingredient or component part of tangible personal property manufactured, processed, mined, produced, or fabricated for sale,” is expanded to include the following:
- Birds, fish or other wildlife that are hunted or fished on property a business owns, controls or has the right to use and where the business collects sales tax for the charges imposed for the hunting or fishing activity, and including the cost of acquiring such birds, fish or other wildlife and the feed, supplies and labor used to raise or maintain such birds, fish or other wildlife.”
- Ammunition, birds, fish or other wildlife primarily and directly used or consumed in hunting or fishing operations
The Act took effect on April 2, 2015, and applies retroactively “to any case under audit or in which a timely protest has been filed as of the date of this act’s passage and approval.” Additional information is available in the text of H0221.
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