Here is a research article from Finland that establishes the efficacy of pine tar as a moose repellent. Unfortunately, I can't cut and paste the relevant portions of the article so a screen shot of the most relevant portion will have to suffice.
[url]https://helda.helsinki.fi/bitstream/handle/10138/15647/26-No%203_Löyttyniemi.pdf?sequence=1[/url]