Loading chat...

ID H0263

Bill

Official Source

Status

Engrossed

2/28/2025

Primary Sponsor

Ways and Means Committee

Click for details

Origin

House of Representatives

2025 Regular Session

AI Summary

  • Animal adoption and rescue fees charged by local governments or 501(c)(3) nonprofit organizations are exempt from Idaho sales and use taxes
  • Adoption fees are classified as service fees rather than sales of tangible personal property
  • Exempt fees may include costs for care, feeding, housing, and transportation of adopted or rescued animals
  • The bill declares these fees "have never been subject to such taxes," clarifying existing law retroactively
  • Effective date: July 1, 2025, with emergency declaration

Legislative Description

Adds to existing law to provide that certain fees related to animal adoption and rescue are not subject to sales and use taxes.

TAXATION

Last Action

U.C. to be returned to Ways & Means Committee

4/2/2025

Committee Referrals

Local Government and Taxation3/3/2025
Revenue and Taxation2/19/2025

Full Bill Text

No bill text available