Ill. Admin. Code tit. 86, § 150.335 – Game or Game Birds Purchased at Game Breeding and Hunting Areas or Exotic Game Hunting Areas

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.

Beginning July 20, 1999, Use Tax shall not apply to game or game birds purchased at:

(Source: Added at 24 Ill. Reg. 10728, effective July 7, 2000)