Maryland Taxidermy License

Bog turtle. Credit: Gary Peeples / USFWS

The U.S. Fish & Wildlife Service issues permits under various wildlife laws and treaties at different offices at the national, regional, and/or wildlife port levels. We do not issue hunting and fishing licenses. Instead, those are issued by State wildlife agencies.

VIRGINIA DEPARTMENT OF GAME AND INLAND FISHERIES APPLICATION FOR PERMIT TO STUFF AND MOUNT BIRDS, ANIMALS, OR FISH, AND PARTS OF THEM FOR SALE OR COMPENSATION (30 – TAXD/31 – TXD2) Permit Term is August 1st to July 31st st(or part thereof or part thereof for the 1 year of a 2 year permit) Non-refundable Application Fee.

Permits provide a means to balance use and conservation of protected species. You can help conserve protected species by complying with these laws to ensure that your lawful activities are separate and distinct from the activities that harm populations in the wild. Service permit programs ensure that such activities are carried out in a manner that safeguards wildlife. Additionally, some permits promote conservation efforts by authorizing scientific research, generating data, or allowing wildlife management and rehabilitation activities to go forward.

regional offices administer native endangered and threatened species permits under the Endangered Species Act (except permits for import and export). Permits are issued to qualified applicants for the following types of activities: enhancement of survival associated with Safe Harbor Agreements and Candidate Conservation Agreements with Assurances, incidental take associated with Habitat Conservation Plans, recovery, and interstate commerce. Permits for import and export are issued by International Affairs (Division of Management Authority) below.

International Affairs is responsible for administering CITES for the United States. We primarily issue permits to import and export species that are protected by CITES and by various other wildlife conservation laws. Some examples of other activities we permit are: take of certain marine mammals; take and interstate and foreign commerce of non-native species protected by the Endangered Species Act, including a captive-bred wildlife registration; cooperative breeding programs for live exotic birds covered by the Wild Bird Conservation Act; and import and transport of injurious wildlife.

Migratory Bird regional offices administer permits for qualifiedapplicants for the following types of activities: falconry, raptor propagation, scientific collecting, rehabilitation, conservation education, migratory game bird propagation, salvage, depredation control, taxidermy, and waterfowl sale and disposal. These offices also administer permit activities involving bald and golden eagles, as authorized by the Bald and Golden Eagle Protection Act.

Law Enforcement administers permits at regional offices and certain port locations. A permit or license may be issued to qualified applicants for the following activities: to engage in business as a wildlife importer or exporter; import or export wildlife at other than an designated or authorized border or special port, and export and re-export certain CITES wildlife.

Broadband Connectivity in rural America. Information about regulations is available here; information about right-of-way permits is here.

• For Businesses
• Taxability
• More

What purchases are taxable in Maryland?

The taxability of various transactions (like services and shipping) can vary from state to state, as do policies on subjects such as whether excise taxes or installation fees included in the purchase price are also subject sales tax. This reference is here to help answer your questions about what is and is not subject to the Maryland sales tax.

Contents

1.) Taxability of Goods and Services 2.) Taxability of Various Items

Section 1: Taxability of Goods and Services

What transactions are generally subject to sales tax in Maryland?

In the state of Maryland, sales tax is legally required to be collected from all tangible, physical products being sold to a consumer. Several examples of exceptions to this tax are foods considered to be snack foods, most prescription medications, in addition to most medical devices, and all types of farm equipment.
This means that someone selling textbooks and school supplies would be required to charge sales tax, but an individual who sells farm equipment would not be required to charge sales tax on most of their products.

Are services subject to sales tax in Maryland?

In the state of Maryland, services are not usually taxable. While most services are exempt, there are a few exceptions. For example, a service who's work includes creating or manufacturing a product is very likely considered to be taxable, and thus you would most likely have to pay sales tax on the service.

You can find a table describing the taxability of common types of services later on this page.

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Are shipping & handling subject to sales tax in Maryland?

In the state of Maryland, the laws regarding tax on shipping and handling are pretty simple. The state does not usually require sales tax on the shipping costs. So long as the shipping costs are stated separately on the invoice, no tax on the cost is necessary.
However, it must be noted that if you choose to include the cost of shipping in the price of the product being sold, the shipping cost is considered to have become a part of the total taxable transaction, and shipping charge loses it's exemption and is considered to be taxable.

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Are drop shipments subject to sales tax in Maryland?

'Drop shipping' refers to the common business practice in which a vendor, often in a different state, makes a sale of a product which is shipped to the end-user by a third party supplier hired by the initial vendor.In Maryland, drop shipments are generally exempt from sales taxes.

Section 2: Taxability of Various Items in Maryland

Les heroines du mal 1979. This table shows the taxability of various goods and services in Maryland. If you are interested in the sales tax on vehicle sales, see the car sales tax page instead. Scroll to view the full table, and click any category for more details.

Category	Exemption Status
Amazon Purchases
Products on Amazon.com	TAXABLE*
Clothing
General Clothing	TAXABLE
Food and Meals
Catering	TAXABLE*
Grocery Food	EXEMPT
Leases and Rentals
Motor Vehicles	TAXABLE*
Tangible Media Property	TAXABLE
Manufacturing and Machinery
Machinery	EXEMPT
Raw Materials	EXEMPT
Utilities & Fuel	EXEMPT
Medical Goods and Services
Medical Devices	EXEMPT
Medical Services	EXEMPT
Medicines	EXEMPT
Newspapers and Magazines
Newspapers	TAXABLE*
Periodicals	TAXABLE*
Occasional Sales
General Occasional Sales	EXEMPT*
Motor Vehicles	EXEMPT*
Optional Maintenance Contracts
General Optional Maintenance Contracts	EXEMPT
Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts	TAXABLE
Pollution Control Equipment
General Pollution Control Equipment	TAXABLE*
Services
Janitorial Services	TAXABLE*
Transportation Services	EXEMPT
Software and Digital Products
Canned Software - Delivered on Tangible Media	TAXABLE
Canned Software - Downloaded	EXEMPT*
Custom Software - Delivered on Tangible Media	EXEMPT
Custom Software - Downloaded	EXEMPT
Customization of Canned Software	EXEMPT*
Digital Products	EXEMPT
Trade-Ins
General Trade-Ins	TAXABLE
Vending Machine Sales
Food	TAXABLE*
Merchandise	TAXABLE*

* See notes in category taxability page for details

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