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?