Sales tax does not apply to consumer purchases of the following:
• Firearms: shotguns, rifles, pistols, revolvers, and other legal handguns
• Ammunition: any ammo fired from a firearm
• Archery equipment: bows, crossbows, arrows, quivers, shafts, cases, accessories
• Hunting apparel: camouflage clothing, jackets, hats, gloves, mittens, face masks, thermal underwear (must be marketed for hunting use)
• Hunting boots or shoes
• Bags for game or hunting gear
• Tools designed for hunting
• Firearm cases and accessories
• Pirogues
• Range finders
• Knives (if marketed for hunting)
• Decoys
• Tree stands and blinds
• Chairs for hunting (not household/recreational chairs)
• Optics: rifle scopes, hunting binoculars, shooting glasses
• Hearing protection gear/enhancements
• Holsters, hunting belts, slings
• Miscellaneous hunting gear (e.g., deer corn, other supplies primarily for hunting)
Sales tax still applies to these purchases:
• Animals used for hunting (e.g., dogs)
• Animal feed for domesticated animals
• Toys or off-road vehicles (ATVs, go-carts, dirt bikes, mini-bikes, motorcycles, etc.)
• Golf carts, tractors, motor vehicles for street/highway use
• Heavy equipment (cranes, forklifts, backhoes, bulldozers, etc.)
• Float tubes, vessels, and airboats
• Household/
Note: Applies only to in-store consumer purchases, not business/commercial buys.