3.__Exception.__The tax imposed on domestic animal food does not apply to those products exported from this State or to any domestic animal food that under laws of the United States may not be subject to taxation by this State.

§4853.__Dedication of excise tax

All funds collected as a result of this excise tax must be deposited monthly in the Animal Welfare Fund established under Title 7, section 3906-B, subsection 2.

§4854.__Review

The excise tax imposed pursuant to this chapter and the operation of this chapter must be reviewed by the Office of Program Evaluation and Government Accountability pursuant to Title 3, chapter 37, no later than June 30, 2007.

SUMMARY

Part A of this bill eliminates the licensing fees for dogs. Dogs are still required to be immunized against rabies and proof of that immunization must be displayed. This bill also continues the current requirements regarding the identification of wolf hybrids.

Part B of this bill imposes a 3% tax on the wholesale sale of domestic animal food and dedicates the revenue to the Animal Welfare Fund.

Both the immunization provisions and the operation of the excise tax must be reviewed by June 30, 2007.