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?