---
type: "Bill"
title: "TAXATION – Adds to existing law to provide that certain fees related to animal adoption and rescue are not subject to sales and use taxes."
description: "TAXATION – Adds to existing law to provide that certain fees related to animal adoption and rescue are not subject to sales and use taxes."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2025"
identifier: "H 457"
citation: "Idaho H 457 (2025)"
classification: ["bill"]
subjects: ["ADOPTION", "ANIMALS", "CITIES", "COUNTIES", "EMERGENCIES", "FEES", "TAX AND TAXATION", "TAX AND TAXATION", "SALES AND USE"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 16
vote_count: 2
first_action: "2025-03-26"
last_action: "2025-04-04"
source: "openstates"
source_identifier: "ocd-bill/b170e7ec-e4ae-45e4-b68d-d6199c315d33"
source_url: "https://legislature.idaho.gov/sessioninfo/2025/legislation/H0457/"
source_hash: "c7c77e681e2001db7763fabb92a50308e5e5f2860a7e013cb7817daff3c705b6"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---

# Idaho H 457 (2025) — TAXATION – Adds to existing law to provide that certain fees related to animal adoption and rescue are not subject to sales and use taxes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0457.pdf)

## Votes

- Rules Suspended: Ayes 68 Nays 0 Abs/Excd 2, read in full as required – — **68–0** (pass) · lower
- Rules Suspended (2/3 Vote Read in full as required) – — **35–0** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-03-26** Introduced, read first time, referred to JRA for Printing `introduction`
- **2025-03-26** Reported Printed; Filed for Second Reading
- **2025-03-27** Read second time; Filed for Third Reading `reading-2`
- **2025-03-27** Rules Suspended: Ayes 68 Nays 0 Abs/Excd 2, read in full as required – PASSED - 68-0-2AYES – Achilles, Alfieri, Andrus, Barbieri, Beiswenger, Berch, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Church, Clow, Cornilles, Crane(12), Dygert, Egbert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green, Handy, Harris, Hawkins, Healey, Hill(Brown), Holtzclaw, Horman, Hostetler, Leavitt, Manwaring, Marmon, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Weber, Wheeler, Wisniewski, Mr. SpeakerNAYS – NoneAbsent – Crane(13), RubelFloor Sponsor - ShepherdTitle apvd - to Senate
- **2025-03-28** Received from the House passed; filed for first reading
- **2025-03-28** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2025-04-01** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2025-04-02** Read second time; filed for Third Reading `reading-2`
- **2025-04-02** Rules Suspended (2/3 Vote - Read in full as required) – PASSED - 35-0-0AYES – Adams, Anthon, Bernt, Bjerke, Blaylock, Burtenshaw, Carlson, Coho(Lenney), Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lent, Nichols, Okuniewicz, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woller(Rabe), Woodward, Zito, ZuiderveldNAYS – NoneAbsent and excused – NoneFloor Sponsor - GallowayTitle apvd - to House `passage, reading-3`
- **2025-04-02** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2025-04-02** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2025-04-03** Received from the House enrolled/signed by Speaker
- **2025-04-03** Signed by President; returned to House `passage`
- **2025-04-03** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2025-04-03** Delivered to Governor at 1:17 p.m. on April 3, 2025 `executive-receipt`
- **2025-04-04** Reported Signed by Governor on April 3, 2025 Session Law Chapter 283 Effective: 07/01/2025 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b170e7ec-e4ae-45e4-b68d-d6199c315d33`. Confidence: reported (aggregated from official Idaho legislature records).