IDAPA 35.01.02.040 — PROFESSIONAL TAXIDERMIST (RULE 040)

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
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.02
State Tax Commission
Idaho Sales & Use Tax Administrative Rules
Section 041
Page 33
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)