Bill > H0457

This bill amends Idaho tax law to clarify that fees charged by local governments or nonprofit organizations 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 an animal's care, feeding, housing, and transportation, will be explicitly exempt from sales and use taxes. The bill retroactively confirms that such adoption and rescue fees have never been subject to these taxes. The provision will go into effect on July 1, 2025, with an emergency clause indicating the immediate importance of the legislation. By explicitly defining these fees as service fees, the bill aims to support animal adoption and rescue efforts by removing potential tax barriers that could increase the cost of adopting or rescuing animals from local governments and nonprofit animal welfare organizations.

Budget and Finance

Revenue and Taxation Committee (H)

https://legislature.idaho.gov/sessioninfo/2025/legislation/H0457/