Fishing and hunting guide services are subject to Wisconsin sales tax when the guide provides equipment or access to land or a waterway that the customer would not otherwise have access to. Guide services, by themselves, are not taxable.

The guide must pay tax on his or her purchase of equipment used in providing the guide services. If the guide pays another party for admission to hunting land and the guide's only use of the land is to provide guide services for a fee, the guide may provide the owner of the hunting land with a fully completed exemption certificate (Form S-211) claiming resale. If the guide also uses the land for his or her own hunting, the exemption does not apply.

Example 1 - Guide Services Only Provided

Hunting Guide is hired by Customer for $200 to share his expertise in hunting on public hunting land. Hunting Guide does not provide Customer with any equipment. There is no fee to access the public hunting land. Hunting Guide shows Customer good hunting locations and gives Customer hunting tips.

Hunting Guide's $200 charge for providing guides services only is not taxable.

Example 2 - Guide Services - Equipment Provided By Guide, Land Owned by Guide

Hunting Guide is hired by Customer for $200 to share his expertise in hunting and allow Customer to hunt on Hunting Guide's land. Hunting Guide provides equipment, and Customer would not otherwise have access to this hunting land.

Hunting Guide's $200 charge is taxable.

Example 3 - Guide Services - Equipment Provided By Guide, Guide Purchases Access to Land

Hunting Guide is hired by Customer for $200 to share his expertise in hunting and allow Customer to hunt on specific land. Hunting Guide pays land owner $50 for the right to use the hunting land during this time. Hunting Guide provides equipment, and Customer would not otherwise have access to this hunting land.

Hunting Guide's $200 charge is taxable. Hunting Guide may purchase access to the land without tax for resale by giving the land owner a fully completed exemption certificate claiming resale.

Example 4 - Fishing Guide Services - Boat and Equipment Provided By Guide

Fishing Guide is retained for $500 to take Customer and his family on Lake Michigan to catch salmon using one of Fishing Guide's boats. Fishing Guide will provide all the bait and tackle that is needed.

Fishing Guide's $500 charge is taxable.

Example 5 - Guide Services and Lodging Package

Hunting Guide offers a package for $1,000 that includes hunting guide services for four hunters, lodging for four hunters, transportation to and from the lodge to the hunting land, and access to the hunting land for each of the four hunters. The hunters will use their own equipment to hunt.

Hunting Guide's $1,000 charge is taxable. Note: If Hunting Guide purchased lodging services, Hunting Guide may purchase the lodging without tax for resale by giving the lodging provider a fully completed exemption certificate claiming resale.

November 4, 2015