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IDAHO STATUTES AND CODES
63-3622L DE MINIMIS SALES.
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.
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