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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3622XX

Animal adoption and rescue fees

Official textlegislature.idaho.govlast amended
63-3622XX.  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.
Amendment history

63-3622XX, added 2025, ch. 283, sec. 1, p. 1207.

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In this chapter (40 sections)
  1. 63-3622N · Prescriptions
  2. 63-3622NN · Clean rooms
  3. 63-3622O · Exempt private and public organizations
  4. 63-3622OO · Labor for new vehicle accessories
  5. 63-3622P · Purchases shipped out-of-state by a common carrier
  6. 63-3622PP · Idaho commemorative silver medallions
  7. 63-3622Q · Out-of-state shipments
  8. 63-3622R · Motor vehicles, used manufactured homes, vessels,…
  9. 63-3622RR · Research and development
  10. 63-3622S · Radio and television broadcasting equipment
  11. 63-3622SS · Hunting or shooting sports
  12. 63-3622T · Equipment to produce certain newspapers
  13. 63-3622TT · CUSTOM MEAT PROCESSING
  14. 63-3622U · Funeral services
  15. 63-3622UU · Personal property tax on rentals
  16. 63-3622V · Bullion
  17. 63-3622VV · idaho information technology equipment
  18. 63-3622W · Irrigation equipment and supplies
  19. 63-3622WW · idaho semiconductors for america act
  20. 63-3622X · Pollution control equipment
  21. 63-3622XX · Animal adoption and rescue fees
  22. 63-3622Y · Taxation of aerial passenger tramways and snowgrooming and…
  23. 63-3622YY · SMALL SELLER
  24. 63-3622Z · Sales by Indian tribes
  25. 63-3623 · Returns and payments
  26. 63-3623A · Taxes as state money
  27. 63-3623B · Amusement devices
  28. 63-3624 · Administration
  29. 63-3625 · Security for tax
  30. 63-3626 · Refunds, limitations, interest
  31. 63-3627 · Responsibility for taxes
  32. 63-3628 · Successors’ liability
  33. 63-3629 · Deficiency determinations
  34. 63-3630 · Jeopardy determinations
  35. 63-3631 · Redetermination
  36. 63-3632 · Interest on deficiencies
  37. 63-3633 · Period of limitation upon assessment and collection
  38. 63-3634 · Additions and penalties
  39. 63-3634A · Authority to enter agreements
  40. 63-3635 · Collection and enforcement
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