The Taxation of Taxidermy Services in Louisiana
- Apr 21, 2015 | Gail Cole
Taxidermy services are generally exempt from sales tax in Louisiana. However, the retail sale of taxidermy specimens is generally subject to sales tax.
The service of preparing, stuffing and mounting the skins of deceased animals in such a way that they appear to be living is not considered to be “the fabrication of tangible personal property.” As a result, it is an exempt service when a customer brings a recently killed or deceased animal to a taxidermist and pays to have the animal prepared. Taxidermists must pay use tax on the supplies they purchase and consume in preparing the animals.
However, the sale of a taxidermy specimen is generally considered to be a taxable retail sale under the following circumstances:
- A business prepares “taxidermy specimens to build an inventory for sale to the general public.”
- A business “purchases taxidermy specimens to have them in inventory for resale to the general public.”
Additional information is available through the Louisiana Department of Revenue.
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