Idaho Statutes

§ 63-3622L — DE MINIMIS SALES

Idaho·Title 63 REVENUE AND TAXATION·Ch. 36 SALES TAX
There is exempted from the taxes imposed by this chapter the sale of articles through a coin-operated vending machine for a total consideration of eleven cents ($.11) or less and individual transactions involving a total sales price of eleven cents ($.11) or less.

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Legislative History

[63-3622L, added 1984, ch. 239, sec. 13, p. 579; am. 1987, ch. 18, sec. 3, p. 24; am. 1996, ch. 46, sec. 11, p. 133.]

Nearby Sections

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