All Roll Calls
Yes: 103 • No: 0
IdahoH 04572025 regular legislative sessionHouseWALLET
TAXATION – Adds to existing law to provide that certain fees related to animal adoption and rescue are not subject to sales and use taxes.
Sponsored By: REVENUE AND TAXATION COMMITTEE
Signed by Governor
TAXATION
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Animal adoption and rescue fees stay tax-free
Beginning July 1, 2025, Idaho law treats qualifying animal adoption and rescue fees as services exempt from sales and use taxes. The fees must come from a local government or a nonprofit with 501(c)(3) tax-exempt status. Fees can cover ordinary and necessary costs of animal care, feeding, housing, and transportation. The law also states that these fees have never been subject to these taxes.
Sponsors & Cosponsors
Sponsor
REVENUE AND TAXATION COMMITTEE
Affiliation unavailable
Cosponsors
Codi Galloway
Republican • Senate
Charlie Shepherd
Republican • House
Roll Call Votes
Senate vote • 4/2/2025
Senate Floor Vote
Yes: 35 • No: 0
House vote • 3/27/2025
House Floor Vote
Yes: 68 • No: 0
Actions Timeline
Reported Signed by Governor on April 3, 2025 Session Law Chapter 283 Effective: 07/01/2025
4/4/2025Delivered to Governor at 1:17 p.m. on April 3, 2025
4/3/2025Returned Signed by the President; Ordered Transmitted to Governor
4/3/2025SenateSigned by President; returned to House
4/3/2025SenateReceived from the House enrolled/signed by Speaker
4/3/2025SenateReported Enrolled; Signed by Speaker; Transmitted to Senate
4/2/2025HouseReturned from Senate Passed; to JRA for Enrolling
4/2/2025HouseRules Suspended (2/3 Vote - Read in full as required) – PASSED - 35-0-0
4/2/2025SenateRead second time; filed for Third Reading
4/2/2025SenateReported out of Committee with Do Pass Recommendation; Filed for second reading
4/1/2025SenateIntroduced, read first time; referred to: Local Government & Taxation
3/28/2025SenateReceived from the House passed; filed for first reading
3/28/2025SenateRules Suspended: Ayes 68 Nays 0 Abs/Excd 2, read in full as required – PASSED - 68-0-2
3/27/2025HouseRead second time; Filed for Third Reading
3/27/2025HouseReported Printed; Filed for Second Reading
3/26/2025HouseIntroduced, read first time, referred to JRA for Printing
3/26/2025House
Bill Text
Bill Text
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