Bill > H0263

This bill amends Idaho's tax code to clarify that fees charged by local governments or nonprofit organizations (specifically those with 501(c)(3) tax-exempt status) for animal adoption and rescue are considered service fees rather than sales of tangible personal property. These fees, which can include costs associated with animal care such as feeding, housing, and transportation, will not be subject to sales and use taxes. The law explicitly states that such adoption and rescue fees have never been subject to these taxes. The bill includes an emergency clause and will take effect on July 1, 2025, providing immediate clarity for animal shelters, rescue organizations, and local government entities involved in animal adoption services. By exempting these fees from taxation, the bill aims to support animal welfare organizations and potentially make animal adoption more affordable for residents.

Budget and Finance

Ways and Means Committee (H)

https://legislature.idaho.gov/sessioninfo/2025/legislation/H0263/