ALBANY – A bird in hand may be worth two in the bush, but it is not worth a dime to state tax collectors when released as prey for hunters at a game preserve, the state Tax Appeals Tribunal has held in reversing an administrative law judge.
The tribunal’s decision in In the Matter of Gugliotta, 823157, addresses the question of whether the proprietor of a hunting preserve must pay sales tax on the pheasant, chukar and quail that are purchased by his customers and then released as prey. It distilled to what exactly the patrons are purchasing with their admission fee—the birds or the hunt.
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