Go to main text
Office of Economic Development and International Trade

Business Licensing Database
MUSEUM/MOUNTED ANIMALS

MOUNTED ANIMALS MUSEUM TAXIDERMIST

Federal

U.S. Fish & Wildlife Service
Office of Law Enforcement
P.O. Box 25486
134 Union Blvd., Ste. 550
Lakewood , CO   80225
(303)236-7450
Fax: (303)236-7901
This agency regulates the selling, trading, or purchasing of mounted animals including museum specimens. The type of permit needed depends upon the type of animal. The U.S. Endangered Species Act prohibits activities with threatened or endangered native and non-native animals and plants unless authorized by a permit from the Fish and Wildlife Service.

State
Colorado Department of Natural Resources
Division of Wildlife
License Services
6060 Broadway
DENVER , CO   80216
(303)268-0143
The owner must have documentation that any mounted animals were legally purchased. Otherwise the state does not regulate the selling, trading, or purchasing of mounted animals.

State

Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Most product sales are subject to sales tax. If the museum operates a gift shop or makes any product sales, contact the Department of Revenue regarding sales tax licensing regardless of whether a business sells retail, wholesale, on consignment or at events.

Link:  http://www.revenue.state.co.us/fyi/html/sales09.html
However, services are not taxable. EXAMPLE: Customer pays sales tax if purchasing taxidermist's animal or if customer is billed time and materials the sales tax is collected on the materials. However, no sales tax is charged to the customer if customer brings in his or her own animal and is only charged for the mounting service. In this situation, the taxidermist must pay sales tax on all materials used in mounting the customer's animal.

See FYI Sales 52, Special Regulation: Service Enterprises.

Link:  http://www.revenue.state.co.us/fyi/html/sales52.html

page last updated 9/12/03

The Colorado Revised Statutes are available on line at http://198.187.128.12/colorado/lpext.dll?f=templates&fn=fs-main.htm&2.0. You can locate a statute of interest by searching either on the citation given in the database (e.g., 18-5-307) or on a keyword or phrase.

Comments, Questions and Suggestions

<- Back | ^ Top | OED Home | next->