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Most states seem to find a way to charge sales tax on even fair chase hunts.  They rule in favor of the hunt being like a vacation with accommodations . Nebraska charges 11.5% on guided or outfitted hunts , Utah is I think 6.5% , most of Canada is over 9% and so on.  All of government seems to want a piece of the pie. In Minnesota all taxidermy is 100% taxable at the current rate of 6.875% as it is determined that the finished product is manufactured from non taxable commodity , namely an animal harvested . So far they have left the "livestock harvest " in a high fence alone.