Sales and Use Tax Directive 22-1

This directive provides the interpretation of the Secretary of Revenue regarding the tax exemption for qualifying items purchased by a wildlife manager that are used primarily for wildlife management activities.

The following important information is addressed in this directive:

  • New definitions that apply to the exemption.
  • Who can make exempt purchases?
  • What items qualify for the exemption?
  • How do you apply for an exemption certificate number?
  • When does an exemption certificate number expire?
  • How do you purchase exempt items?