Idaho Admin. Code r. 35.01.02.040 - PROFESSIONAL TAXIDERMIST
Sections 63-3612, 63-3613, Idaho Code
01.
In General. The taxidermy
profession is subject to Idaho sales and use tax under the category of custom
made items. The underlying reason for the custom made section of Idaho Code is
to equalize the tax on custom made items to those that could be purchased and
sold in channels of trade. When buying an item fabricated from either a hide or
fur pelt, the purchase price is based on the full cost of material and labor.
In the instance of the taxidermy profession, the untanned pelt of hide would be
the basic raw material from which the finished product was fabricated.
(3-31-22)
02.
Fabrication. A deerskin brought to the taxidermist for tanning
should be taxed on the price charged by the taxidermist for tanning. If later
that tanned skin is taken to a business that fabricates either gloves,
moccasins, or jackets, again the fabricator should charge tax on the cost of
fabricating the tanned hide making the total tax on the item fabricated
comparable with the deerskin, gloves, etc., purchased from a retail store. This
also would apply to the mounting of antlers, etc., and even to the making of
full mounts of animals. At the time the taxidermist receives the head, the
antlers, etc., of the animal from the customer, he has received only a basic
piece of material that would be useless until he performs certain functions to
place it in a usable or finished condition. (3-31-22)
03.
Materials. All materials,
such as mounting material, tanning material, and preservatives may be purchased
by the taxidermist tax exempt since he will charge tax on the finished product.
He may provide his supplier with a resale certificate. See Rule
128 of these rules.
(3-31-22)
Notes
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