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Idaho Exempts Certain Hunting, Fishing Operation Costs


 Hunting in Hell's Canyon, Idaho.

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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Photo credit


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.