Idaho Statutes
pecnv.out

TITLE 63
REVENUE AND TAXATION
CHAPTER 36
SALES TAX
63-3622L.  De minimis sales. 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.

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.]


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