Game Farms

Admissions or membership fees to game farms, shooting preserves, and hunting clubs are taxable.

Game Release Charges

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% 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.

Bird or Animal Sales

Retail sales of slaughtered, dressed, and wrapped birds or animals by game farms, shooting preserves, or hunting clubs are not taxable.

Game Farm Purchases

Game farms, shooting preserves, and hunting clubs must pay sales tax on items they use or consume in their business, except for:

• Live birds or animals
• Feeds, medicines, and drugs
• Other consumable materials and supplies used in raising and maintaining live birds or animals