Does a hunting-preserve lodge owe sales tax on its per-animal charge when a client shoots a game animal, and on its taxidermy or butchering add-ons?

Plain-English summary

"Big Boar Lodge" is a 175-acre hunting preserve in Homer, New York, with rustic overnight cabins. It buys domestic game animals — Russian wild boar, whitetail deer, bison, red stag, ibex, elk — at auction (about 20% are also born and raised on-site), keeps them in a holding area, and releases a selected animal into the preserve for a client to hunt. The client must take every animal he or she shoots, and can then choose to have it processed on-site, take the carcass, or add optional butchering, taxidermy, or "scoring" services. Guests pay a separate lodging charge (which the lodge already conceded is taxable) plus, only if they actually take an animal, a species-based price for the animal itself.

The Department ruled that the per-animal charge is a taxable sale of tangible personal property. The lodge argued the animal was really just an incidental part of a bigger hunting experience, but the Department focused on the mechanics of the transaction: the client owes nothing extra unless and until an animal is actually shot, at which point a specific price (tied to that species) becomes due and the animal becomes the client's property. That's a straightforward purchase of goods, not a service. It also isn't rescued by New York's food exemption, because that exemption only covers items that are, in their normal use, already regarded as food for human consumption at the time of sale — a live or just-killed game animal isn't yet an edible commodity in that sense (the ruling draws an analogy to a customer who has a hog slaughtered, dressed, and cut by a butcher: the butchering is a separately taxable processing service, precisely because the animal itself isn't "food" until that processing happens). On top of the base charge, any additional fees for having the animal butchered or mounted through taxidermy are separately taxable too, as a service that processes tangible personal property the client now owns.

What this means for you

Hunting preserves, game ranches, and outfitters

A per-animal "trophy fee" or similar charge tied to a specific animal taken in a hunt is a taxable sale of tangible personal property in New York, distinct from any (also taxable) lodging charge. Structure your billing and tax collection accordingly rather than treating the whole package as a single nontaxable "hunting experience" fee.

Businesses offering post-hunt processing (butchering, taxidermy, trophy scoring)

Charges for butchering or taxidermy services performed on an animal the client now owns are separately taxable processing services — collect tax on those add-ons in addition to tax on the base animal charge.

Accountants and tax professionals

The key move in this ruling is timing: New York's food exemption looks at whether the item as sold is, in its normal use, regarded as food at the moment of sale. An animal purchased live (or at the moment it's shot, before any processing) doesn't meet that test, even though the same animal could later become exempt food once slaughtered, dressed, and packaged by a processor for retail sale.

Common questions

Q: Is a hunting preserve's per-animal fee exempt as a sale of "food"?
A: No. At the point the client purchases the animal (when it's shot), it isn't yet an edible commodity, so the food exemption in section 1115(a)(1) of the Tax Law doesn't apply — even though the client may ultimately eat the animal after it's processed.

Q: Are optional butchering or taxidermy charges taxed separately from the base hunting fee?
A: Yes. Those are processing services performed on tangible personal property (the animal) that the client already owns, taxable under section 1105(c)(2) of the Tax Law regardless of how the base fee is taxed.

Q: Is the lodging charge at a hunting preserve taxable too?
A: Yes — hotel/lodging charges are taxed under the state's hotel occupancy tax rules, separately from the tangible-property tax on the animal itself; the petitioner in this ruling had already conceded that point.

Citations and references

Statutes and rules:

• Tax Law § 1105(a) (retail sales of tangible personal property)
• Tax Law § 1105(c)(2) (producing, fabricating, processing services)
• Tax Law § 1115(a)(1) (food, food products, and beverages exemption)
• 20 NYCRR 527.4(d) (processing services; slaughtering example)
• 20 NYCRR 528.2(a) (food and food products exemption; "sold for human consumption" defined)

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales_ao_2004.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/sales/a04_21s.pdf

Original ruling text

New York State Department of Taxation and Finance

Office of Tax Policy Analysis
Technical Services Division

TSB-A-04(21)S
Sales Tax
September 2, 2004

STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO. S031113B

On November 13, 2003, the Department of Taxation and Finance received a Petition for
Advisory Opinion from 1624 Musso View Associates, LLC, 1624 Musso View Associates Avenue,
Cheshire, Connecticut, 06410. Petitioner, 1624 Musso View Associates, LLC, provided additional
information pertaining to the Petition on January 16, 2004.
The issue raised by Petitioner is whether it is required to collect sales tax on charges to its
customers for animals “harvested” by its customers.
Petitioner submits the following facts as the basis for this Advisory Opinion.
Petitioner operates a facility on approximately 175 acres of land in Homer, New York known
as "Big Boar Lodge." The lodge consists of overnight accommodations in a rustic cabin for clients
of the facility. Clients may spend several nights in the lodge while they select various domestic
game animals to hunt at the facility.
The facility operates by purchasing certain domestic game animals such as Russian wild
boar, whitetail deer, bison, European red stag, ibex goat and Rocky Mountain elk at auctions and
transporting the animals to the facility. Once delivered to the facility, the animals are usually
contained in a half-acre holding area that consists of a grazing/feeding area and barn.
Approximately twenty percent of all animals are born and raised at the facility. All animals are
cared for through daily feedings and veterinary medications as needed.
The animals are kept in the holding area until they are selected by the client to be hunted.
The animal is then released into the 175-acre preserve area where it remains until it is wounded or
killed during a hunt by a client. After the hunt, the client has the option of having the animal
processed at the location or assuming possession of the animal carcass. However, the client must
take all animals he or she shoots. The client has the additional options of purchasing butchering
services, taxidermy services and having the animal officially “scored” in the record book of exotics
and Safari Club International. Prices, excluding the separate charges for lodging and the above
mentioned options, are determined by the particular species of animal taken in the hunt. If no
animal is taken by the client in the hunt, there is no charge in addition to the charge for lodging.
Petitioner concedes that its charges for lodging are subject to sales tax pursuant to section 1105(e)
of the Tax Law.
Applicable law and regulations
Section 1105 of the Tax Law provides, in part:

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TSB-A-04(21)S
Sales Tax
September 2, 2004
On and after June first, nineteen hundred seventy-one, there is hereby imposed and
there shall be paid a tax . . . upon:
(a) The receipts from every retail sale of tangible personal property, except as
otherwise provided in this article.
Section 1115 of the Tax Law provides, in part:
(a) Receipts from the following shall be exempt from the tax on retail sales imposed
under subdivision (a) of section eleven hundred five and the compensating use tax imposed
under section eleven hundred ten:
(1) Food, food products, beverages, dietary foods and health supplements, sold for
human consumption but not including (i) candy and confectionery, (ii) fruit drinks which
contain less than seventy percent of natural fruit juice, (iii) soft drinks, sodas and beverages
such as are ordinarily dispensed at soda fountains or in connection therewith (other than
coffee, tea and cocoa) and (iv) beer, wine or other alcoholic beverages, all of which shall be
subject to the retail sales and compensating use taxes, whether or not the item is sold in
liquid form. The food and drink excluded from the exemption provided by this paragraph
under subparagraphs (i), (ii) and (iii) of this paragraph shall be exempt under this paragraph
when sold for seventy-five cents or less through any vending machine activated by the use
of coin, currency, credit card or debit card. With the exception of the provision in this
paragraph providing for an exemption for certain food or drink sold for seventy-five cents
or less through vending machines, nothing herein shall be construed as exempting food or
drink from the tax imposed under subdivision (d) of section eleven hundred five.
Section 527.4 of the Sales and Use Tax Regulations provides, in part:
Sale of services of producing, fabricating, processing, printing or imprinting.
(a) Imposition. (1) Section 1105(c)(2) of the Tax Law imposes a tax on the receipts
from services of producing, fabricating, processing, printing or imprinting tangible personal
property, performed for a person who directly or indirectly furnishes the property.
*

*

*

(d) Processing. Processing is the performance of any service on tangible personal
property for the owner which effects a change in the nature, shape, or form of the property.
Example 1: A person raises a hog for his own food. He has the hog
slaughtered dressed, cut and wrapped by a butcher. The butcher's services
are taxable.

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Sales Tax
September 2, 2004
Section 528.2(a) of the Sales and Use Tax Regulations provides, in part:
Food and food products. (1) Food and food products, except candy and
confectionery, when sold for human consumption, are exempt from sales and compensating
use tax. See section 528.27 of this Part for exempt purchases of candy and confectionery
when purchased with food stamps.
(2) The terms food and food products as used in this section mean edible
commodities whether prepared, processed, cooked, raw, canned or in any other form, which
are generally regarded as food. This category includes, but is not limited to:
meat and meat products
milk products
cereals and grain products
baked goods
vegetables and vegetable products
fruits and fruit products
poultry
fish and seafood
frozen entrees and desserts
jellying agents
*

*

fats, oils and shortenings
condiments
spices
sweetening agents
food preservatives
food coloring
frozen dinners
snacks (except candy and

*

(3) The phrase sold for human consumption means that the items sold are, in their
normal use, regarded as being for human consumption. Pet foods, which are packaged,
labeled or advertised as such, are not deemed sold for human consumption.
Opinion
Petitioner operates a facility known as "Big Boar Lodge," which provides overnight
accommodations for clients. Clients may spend several nights in the lodge while they select various
domestic game animals to hunt at the facility. Once selected, the animal is released into the 175 acre
preserve where it may be hunted by Petitioner’s clients. Petitioner does not charge the client other
than for lodging unless the client shoots the animal. All animals shot by the client must by taken
by the client. Prices, excluding the separate charges for lodging and other optional services, are
determined by the particular species of animal taken by the client. The charge becomes due when
the client shoots the animal.

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TSB-A-04(21)S
Sales Tax
September 2, 2004
Petitioner’s price for each species of animal represents consideration contracted to be paid
for tangible personal property. Petitioner’s client is purchasing an animal which becomes the
client’s property upon being shot and may, at the client’s option and for an additional charge, be
preserved through taxidermy, butchered for meat, or otherwise disposed of. At the time of purchase
by the client, the animal is not an edible commodity as contemplated in section 1115(a)(1) of the
Tax Law. See section 528.2(a) of the Sales and Use Tax Regulations. Such a purchase of tangible
personal property is subject to sales tax at the rate in effect where the property is transferred to the
purchaser.
Any additional charges to Petitioner’s client for having the animal processed either by
taxidermy or butchering are subject to sales tax pursuant to section 1105(c)(2) of the Tax Law. See
section 527.4(d) of the Sales and Use Tax Regulations.

DATED: September 2, 2004

NOTE:

/s/
Jonathan Pessen
Tax Regulations Specialist IV
Technical Services Division

The opinions expressed in Advisory Opinions are
limited to the facts set forth therein.