State of TN is asking for taxes on the finished heads I imported from Zimbabwe. While Taxidermy services are exempt, they are classifying the finished heads as works of art and have determined a value for them. I am fighting this as I paid VAT in Zimbabwe on the animals and all work. They are trying to tell me there are no provisions for taxes paid outside of the country.

Anyone been through this before?

John,
I don't think I've heard of a state assessing taxes like this on tropies before. Guess you'd have to weight the cost/benefit versus the tax they want, but I'd contact a good tax attorney in Tennesse and ask his/her opinion. Might be able to get a question answered without a big fee. Also might be worth tracking down any TN based SCI chapter and see if the chapter president has heard of this before. They might be able to steer you to a member CPA or attorney familiar with the state laws and key players within the state deptarment of revenue.

If you don't mind me askinng - how do they know you had the trophies shipped/imported to you???

Phil

How much are they saying the trophies are worth and how much do they want you to pay?

your the one that harvested them so they are your artwork, so can they tax you on your own artwork? the taxidermist had a part in it but thats exempt. just a thought

UTI handled the import in Atlanta and then I picked them up. Either UTI or customs sent information to TN Dept of Revenue. TN has been cracking down on internet sales and furniture sales coming in from out of state.

The customs form lists "Hunting Trophies" amd the indicated total value is what we paid the Taxidermist in Zimbabwe. There is not a single document that lists Artwork.

The Use Tax liability on these heads is 10%. Dont want to tell them replacement value is many times the Taxidermy costs.

I have a call in to the auditor assigned to the case and will update when he calls back.

Should have waited a few minutes.

Dept of Treasury reports all imports to the the recieivng state. They place the import into a category and the state only sees category and dollar amount. This shipment was listed as Collections/pieces, other than coins. This is why taxes were due.

Hunting Trophies and Taxidermy are exempt and by sending a copy of the Export permit I will not be liable for the tax.

I dont now if there is a specific code for Hunting Tropies on the treasury form, but would recomend that on import you make sure it is not Collections.

I just got done with a "Managed Audit" from the Idaho Tax Commission. They say that use tax is due on all my mount mounts. 6% of the entire taxidermy bill I'd be interested in any information to the contrary.

The correct harmonized tariff number for hunting trophies taken by a returning US citizen is 9804.00.55 it is unconditionally free of duty. The collections code of 9705.00.00 is usually used only for non-residents having trophies sent to US for taxidermy work.

quote:

Originally posted by Brian C:
I just got done with a "Managed Audit" from the Idaho Tax Commission. They say that use tax is due on all my mount mounts. 6% of the entire taxidermy bill I'd be interested in any information to the contrary.

Brian,

If you got your taxidermy mounted "out of state", the state of Idaho will charge you a "use tax" of 6%, if the taxidermist out of state charged you sales tax then you don't have to pay this. This use tax actually applies for all goods bought out of state including over the internet. It looks like you are screwed. Good Luck
Here is the link.

http://www.tax.idaho.gov/use_tax.htm