Bill

A 4977

Exempts animal boarding from sales and use taxes

2025 Regular Session Introduced by Scott Bendett and 7 co-sponsors

Exempts animal boarding charges from state/local sales and use taxes, saving pet owners and boarding facilities on boarding fees.

REFERRED TO WAYS AND MEANS

WeVote Research Nonpartisan

Bill Summary · A 4977

The bill would exempt charges for animal boarding services from state and local sales and use taxes. In other words, fees charged by pet boarding facilities (e.g., kennels, pet hotels) would not be subject to sales tax under the bill’s provisions.

Scope: The exemption applies specifically to animal boarding services. The bill would define what qualifies as “animal boarding” and which charges are exempt, with details spelled out in the full text.
Tax administration: The bill would set out how the exemption is to be administered by the relevant tax authorities (e.g., definitions, compliance requirements for providers, record-keeping, and any necessary conforming amendments to tax rules).
Interaction with other charges: The bill would clarify whether related services (such as veterinary services, grooming, or other pet-care charges) are included or excluded from the exemption.
Effective date and sunset (if any): The text would specify when the exemption takes effect and whether there is any expiration or ongoing applicability.

Affected entities: Pet boarding facilities and other businesses that provide animal boarding services.
Affected individuals: Pet owners customers who utilize boarding services would generally see reduced or eliminated sales tax on boarding charges.
Fiscal/tunding perspectives: Local and state tax revenue could be impacted to the extent the exemption applies to sales and use taxes collected on boarding services.

Introduced: February 10, 2025.
Current status: Referred to Ways and Means (on February 10, 2025). No further actions are indicated in the provided information.
Legislative actions noted: The bill shows the same referral event listed twice in the provided record.
Related considerations: Related bills from prior sessions include A 6585 and A 1547, suggesting prior attempts to pursue similar exemptions.

The exact definitions, scope of exemption (including whether it covers local sales taxes in addition to state taxes), and any phase-in or limitations would be detailed in the bill’s text. The current information confirms only the overarching goal: to exempt animal boarding from sales and use taxes, with actions currently pending before the Ways and Means committee.

Compiled from official sources — confirm details with the bill’s official record.