Statutory Text
Idaho Code § 63-3622XX — Animal Adoption And Rescue Fees.
TITLE 63 REVENUE AND TAXATION CHAPTER 36 SALES TAX 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.
History:[63-3622XX, added 2025, ch. 283, sec. 1, p. 1207.]
Source: legislature.idaho.gov — public domain
Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-IC63-SEC-29C9E2
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-3622XX
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
ed38af0ee1274feb...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-3622XX is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
Navigate Corpus — Idaho Code Title 63
Ch. 36 — SALES TAX
Idaho Code § 63-3601Idaho Code § 63-3602Idaho Code § 63-3603Idaho Code § 63-3604Idaho Code § 63-3604BIdaho Code § 63-3605CIdaho Code § 63-3605EIdaho Code § 63-3605HIdaho Code § 63-3605JIdaho Code § 63-3605LIdaho Code § 63-3606Idaho Code § 63-3606CIdaho Code § 63-3607Idaho Code § 63-3607AIdaho Code § 63-3608Idaho Code § 63-3609Idaho Code § 63-3610Idaho Code § 63-3611Idaho Code § 63-3612Idaho Code § 63-3613Idaho Code § 63-3614Idaho Code § 63-3615Idaho Code § 63-3615AIdaho Code § 63-3616Idaho Code § 63-3618Idaho Code § 63-3619Idaho Code § 63-3620Idaho Code § 63-3620AIdaho Code § 63-3620BIdaho Code § 63-3620C
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