86 Ill. Adm. Code 150.335
Game or Game Birds Purchased at Game Breeding and Hunting Areas or Exotic Game Hunting Areas
Section 150
Section 150.335 Game or Game
Birds Purchased at Game Breeding and Hunting Areas or Exotic Game Hunting Areas
Beginning July 20, 1999, Use Tax
shall not apply to game or game birds purchased at:
a) a game breeding and hunting preserve area licensed by the
Department of Natural Resources (see Section 3.27 of the Wildlife Code [520
ILCS 5/3.27]);
b) an exotic game hunting area licensed by the Department of
Natural Resources (see Section 3.34 of the Wildlife Code [520 ILCS 5/3.34]); or
c) a hunting enclosure approved through rules adopted by the
Department of Natural Resources.