This Ruling has been obsoleted by AN 2000(8)
According to the information presented in your letter, you trap and remove wild animals, such as raccoons, woodchucks and skunks, from residential areas. The animals are transported to state forests and safely released. You do not use pesticides or poisons in performing your services, and you do not kill the animals.
Based on the above set of facts, the charge for the nuisance wildlife removal service is not subject to sales and use tax.
October 30, 1989