Ruling 89-119, Taxidermists

Taxidermy services are exempt from sales and use tax pursuant to section 12-412(11) of the Connecticut General Statutes. The taxidermist is the consumer of all materials and supplies used to provide the service of stuffing, preparing and mounting skins, heads, carcasses, etc., of animals furnished by his customers.

The total sales price for the sale of skins, heads, mountings or other tangible personal property by taxidermists is subject to sales and use tax.

LEGAL DIVISION

September 26, 1989