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ID H0457

Bill

Status

Passed

4/4/2025

Primary Sponsor

Revenue and Taxation 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 classified as service fees, not 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 Idaho sales and use taxes, clarifying existing law
  • Declared an emergency measure, effective July 1, 2025

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

Reported Signed by Governor on April 3, 2025 Session Law Chapter 283 Effective: 07/01/2025

4/4/2025

Committee Referrals

Local Government and Taxation3/28/2025

Full Bill Text

No bill text available