Bill Description: House Bill 732 would exempt the Salvation Army from Idaho’s sales tax requirements. 

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NOTE: Idaho code contains a list of organizations that receive a special exemption from Idaho’s sales and use taxes. The list was last expanded in 2018 by the addition of the Idaho Association of Free and Charitable Clinics. 

Does it violate the principle of equal protection under the law? Examples include laws that discriminate or differentiate based on age, gender, or religion or which apply laws, regulations, rules, or penalties differently based on such characteristics. Conversely, does it restore or protect the principle of equal protection under the law?

House Bill 732 would amend Section 63-3622O, Idaho Code, which contains a list of private and public organizations that receive a special exemption from Idaho’s sales and use taxes. The bill would add “donations to, sales to, or purchases by the Salvation Army” to this list.

Providing special tax advantages to certain organizations creates an unfair playing field and disadvantages other organizations (which may be smaller, newer, or have less of a lobbying budget) that operate in the same space and compete for donations or recognition.

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