Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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360.0000 MISCELLANEOUS SERVICE ENTERPRISES—Regulation 1506

Annotation 360.2000

360.2000 Taxidermists. The tanning of an animal skin by a taxidermist for the purpose of preparing it for mounting does not constitute taxable fabrication or processing.

This includes the tanning of a bear skin for the purpose of converting it to a rug or wall hanging. If the skin is tanned for some other purpose, such as converting a deer hide to leather, the charge is taxable. Tree limbs, plaques, wood and iron stands, and hardware used by taxidermists to mount the stuffed animals constitute "materials used in mounting" and are consumed by the taxidermist. 12/3/58.