Animal adoption and rescue fees

63-3622XX. Animal adoption and rescue fees. Any fee charged by a local government or a nonprofit entity that has tax-exempt status under section 501(c)(3) of the Internal Revenue Code for the adoption or rescue of an animal is deemed a service fee and not the sale or use of tangible personal property. Such adoption or rescue fees, which may include costs ordinarily and necessarily incurred by the local government or nonprofit entity for the care, feeding, housing, and transportation of such adopted or rescued animal, shall not be subject to the taxes imposed by this chapter and have never been subject to such taxes.