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S.F. No. 659 - Modifying Taxability of Privilege of Admission for Game Farms or Hunting Preserves
Author: Senator Bill Ingebrigtsen
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: February 13, 2017


Unless specifically excluded, the privilege of admission to recreational areas is a sale and purchase subject to sales and use tax. This bill adds language to exclude release fees or other charges for pen-raised game or poultry by a game farm or hunting preserve from the definition of “sale and purchase.” The bill also provides a similar exclusion for these fees or charges with regard to the granting of membership in a club, association, or other organization. Generally, the granting of membership is a sale and purchase subject to sales tax. Effective for sales and purchases made after June 30, 2017.

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