§150.335. Game or Game Birds Purchased at Game Breeding and Hunting Areas or Exotic Game Hunting Areas

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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.

(Source: Added at 24 Ill. Reg. 10728, effective July 7, 2000)

                    
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