Rule 560-12-2-.113 - Hunting Preserves and Hunting Clubs(1) Purpose. This Rule sets forth the application of sales and use tax to the operation of hunting preserves, hunting clubs, or other similar operations conducting outdoor recreational activities related to hunting animals.(2) Definitions. For the purposes of this Rule, the following definitions and explanation of terms shall apply: (a) "Hunting Preserves and Hunting Clubs" means those business operations that allow the general public the privilege of hunting animals in a designated area for a charge or fee. Such business may also routinely offer lodging, meals, sales or rental of tangible personal property, and other types of entertainment or recreational activity.(b) "Real Property Lease" means a lease of land that grants the privilege of hunting animals located on the land.(3) Sales. (a) Charges or fees, except as provided for in subparagraph (3)(b) of this Rule, for conducting outdoor recreational activities related to hunting animals in Georgia are subject to sales tax. Outdoor recreational activities related to hunting animals may include, but are not limited to: 1. Admission or membership charges or fees paid to a hunting preserve, hunting club, or any other similar operations that provide the privilege of hunting stocked and/or wild game;2. Hunting charges or fees derived on a basis of per bird or animal, additional bird or animal, or released bird or animal;3. Providing lodging or accommodations;4. Providing meals or beverages;5. Providing skeet, trap, or target range shooting;6. Providing transportation to, from or within the hunting preserve, hunting club or any other similar operations that provide the privilege of hunting animals;7. Rental of firearms, hunting gear, or other tangible personal property;8. Sales of ammunition, clothing, or other tangible personal property; and9. Trophy fees and game release charges or fees.(b) Charges or fees for a state-hunting license, guide services, cleaning, processing and packing of game, voluntary gratuities, taxidermy, the boarding of animals, or the training of dogs are not subject to sales tax when separately itemized on the seller's invoice.(4) Purchases. (a) The purchase of live game birds, food, beverages, ammunition, skeet birds, items exclusively used for rental, and other items purchased for resale by a hunting preserve, hunting club, or other similar operations providing for the outdoor recreational activity of hunting animals are not subject to tax when a properly executed Certificate of Exemption, Form ST-5, is provided to the dealer. Alcoholic beverages are only considered purchases for resale when the operator of a hunting preserve, hunting club, or other similar operations holds a valid Georgia alcohol license.(b) Purchases of equipment and supplies used in the operation of a hunting preserve, hunting club, or other such place providing for the outdoor recreational activity of hunting animals are subject to sales and use tax at the time of purchase. Examples include, but are not limited to, motor vehicles, all-terrain vehicles, boats, rafts, oars, motors, hunting dogs, horses, hunting stands, cooking gear, safety equipment, targets, skeet and trap equipment, brochures, animal feed, motor fuel, furniture, and promotional give-away items.(5) A real property lease or membership in a private club that provides access solely to its members and not to the general public for the exclusive right to hunt animals is not subject to sales tax.Ga. Comp. R. & Regs. R. 560-12-2-.113
O.C.G.A. Secs. 48-2-12.
Original Rule entitled "Hunting Preserves and Hunting Clubs" adopted. F. Nov. 7, 2005; eff. Nov. 27, 2005.