Illinois Administrative Code
Title 86 - REVENUE
Part 150 - USE TAX
Subpart C - KINDS OF USES AND USERS NOT TAXED
Section 150.335 - Game or Game Birds Purchased at Game Breeding and Hunting Areas or Exotic Game Hunting Areas
Universal Citation: 86 IL Admin Code ยง 150.335
Current through Register Vol. 48, No. 12, March 22, 2024
Beginning July 20, 1999, Use Tax shall not apply to game or game birds purchased at:
a) a game breeding and hunting preserve area licensed by the Department of Natural Resources (see Section 3.27 of the Wildlife Code [520 ILCS 5/3.27 ]);
b) an exotic game hunting area licensed by the Department of Natural Resources (see Section 3.34 of the Wildlife Code [520 ILCS 5/3.34 ]); or
c) a hunting enclosure approved through rules adopted by the Department of Natural Resources.
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