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Senate panel passes bill to codify hunting/fishing club membership exemption, amid calls for clearer wording

REVENUE & TAX - SENATE · April 3, 2023
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Summary

House Bill 1627, which would codify DFA practice that exempts membership dues for common‑ownership hunting and fishing land from sales tax, passed the Senate Revenue & Tax Committee after extended debate about whether bundled taxable services (lodging, meals) should be itemized to avoid improper exemption.

The Senate Revenue & Tax Committee voted to pass House Bill 1627, which codifies a DFA practice exempting membership dues paid to groups that own land for the primary purpose of hunting or fishing.

Sen. Ricky Hill, sponsor, said the bill ‘‘codify[s] what DFA is already currently doing’’ and aims to protect small, owner‑operated hunting clubs from taxation of membership dues. Representative Jeremiah Moore, the House sponsor, told the committee his intent: membership dues charged by groups that jointly own land ‘‘for the…

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