TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3622SS.  Hunting or shooting sports. There is exempted from the taxes imposed by this chapter any fees that may be charged for the use of the facility at shooting ranges or shooting competitions by nonprofit organizations or membership dues charged by nonprofit hunting or shooting sports organizations.

History:

[63-3622SS, added 2006, ch. 236, sec. 1, p. 720.]