COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Game release charges are taxable. Game release charges include (but are not limited to):
A certain number of birds or animals available to hunt
Birds or animals released prior to hunting
Exceeding the limit of birds or animals allowed in the admission or membership
When the birds are intended for human consumption, up to 75 percent of the amount billed for game release charges is exempt from sales tax. The exemption only applies if the charge for the sale of food is listed separately from the game release charges on the customer’s invoice.