Wyoming Department of Revenue issues guidelines on application of sales tax for taxidermy services.
While I’m not a hunter, I imagine that Wyoming is a hunter’s paradise, attracting not only hunters from near and far but also taxidermist to preserve game trophies. The Merriam-Webster online dictionary describes "taxidermy” as "the art of preparing, stuffing, and mounting the skins of animals and especially vertebrates.” Taxidermy services are taxable in Wyoming, and the Wyoming Department of Revenue recently issued updated guidelines to ensure that sales tax is properly paid on those services. The guidelines provide in part:
Taxidermy services performed in Wyoming are subject to sales tax. According to the Wyoming Supreme Court, taxidermy is an alteration of tangible personal property – not a manufacturing process – and alterations of tangible personal property in Wyoming are subject to sales tax. "The taxidermist’s purchase of all materials and services that become a part of the finished trophy are wholesale purchases and not subject to sales/use tax.” The purchase of certain tools necessary for the taxidermist to perform the services (e.g. scalpels, scalpel handles, cape needles, rasps) is subject to sales tax. Out-of-state hunters must pay sales tax even when their game trophies are shipped outside the state upon completion, because the taxable service occurred in-state. "Transportation and freight charges associated with this retail sale are not subject to sales tax and must be separately stated on the invoice.”
I guess you could say this is an effort by the Department to remind taxidermists that the "buck doesn’t stop” with them – sales tax has to be collected and remitted to the State.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.
MINIMUM REQUIREMENTS TO REGISTER
The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.