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BTLG Table of Contents > Sales and Use Tax Annotations > M > 360.0000 Miscellaneous Service Enterprises > Annotation 360.0102

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360.0000 Miscellaneous Service Enterprises—Regulation 1506

Annotation 360.0102

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360.0102 Gun Clubs Furnishing Ammunition. Gun clubs furnishing ammunition for a specific charge are retailers and must report and pay tax on such sales. On the other hand, clubs that furnish ammunition, along with various other club services, who make only a single lump sum charge for all services and materials rendered, is the consumer of the ammunition and other materials furnished. As such, it must purchase the shells and other materials included in the single charge, (e.g., clay pigeons, blue rocks, or targets), as a consumer, reimbursing their vendors for the tax on the sale. 10/6/47.