Hunting Lodge Tax Issue 2006
August 17, 2006
The Department of Revenue has been considering the promulgation of a new rule to address collection of lodging, amusement, and sales tax associated with hunting lodge activities. Upon review of the proposed rule AWF identified several areas that caused us significant concern on behalf of our members and for hunters in general. Specifically, the proposed rule contained:
- new assertions related to tax collections for which AWF held documents from the Department of Revenue expressing exactly the opposite
- ambiguous and conflicting language that we believed could open the door for inappropriate taxation of hunting facilities of all kinds, both public and private
- interpretations which were inconsistent with our view of the nature and intent of the use of equipment and management practices at hunting lodges and hunting camps that could result, in our view, in inappropriate application of sales tax
Because of that concern, AWF contacted the Commissioner of Revenue, Tom Surtees, and the Commissioner of Conservation, Barnett Lawley, and expressed our problems with the proposed rule. Thanks to Commissioner Barnett Lawley, AWF and ALFA representatives met face to face with Commissioner Surtees and the State Finance Director and our concerns were outlined in detail. Specifically, we requested that they take steps to reconsider the issue, including further clarification on the meaning and interpretation of certain aspects of the referenced tax laws, and to take action that would not result in the proposed rule and/or its potential negative effects.
A new opinion released by the Attorney Generals addresses this issue. AWF believes this favorable opinion is a result of efforts to address the concerns raised by AWF and ALFA at the meeting with Commissioner Surtees and the concerns expressed by members of the hunting community.
Click here for the recent Attorney's Generals opinion on questions related to this issue.
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