TAXATION – Amends existing law to exempt sales to or purchases by the Salvation Army.

This Idaho bill (H 732) adds the Salvation Army to the list of organizations exempt from state sales and use tax on specific transactions. It exempts donations to the Salvation Army, sales to the Salvation Army, and purchases made by the Salvation Army from taxation under Section 63-3622O. The bill directly affects the Salvation Army’s operations in Idaho by removing tax burdens on these activities. It aligns the Salvation Army with existing tax exemptions for other nonprofits like food banks and hospitals. The change is purely procedural, updating the tax code to include the organization.