ID H0062

Amends Section 63-3622O, Idaho Code to revise the definition of "health-related entities" for sales tax exemption purposes.

Expands the definition of health-related entities to include any pregnancy resource clinic that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code, operates under the supervision of a licensed physician, and does not perform pregnancy terminations.

Maintains the existing list of specific named health-related organizations eligible for the exemption, including the Idaho Cystic Fibrosis Foundation, American Cancer Society, March of Dimes, Special Olympics Idaho, and numerous others, along with their local or regional chapters.

Preserves existing exemptions for hospitals, educational institutions, forest protective associations, canal companies, food banks, soup kitchens, clothiers, centers for independent living, and other specified nonprofit organizations.