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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3622L

De minimis sales

Official textlegislature.idaho.govlast amended
63-3622L.  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.
Amendment 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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In this chapter (40 sections)
  1. 63-3622AA · Exemption for official documents
  2. 63-3622B · Out-of-state contracts
  3. 63-3622BB · Research and development at the Idaho national laboratory
  4. 63-3622C · Motor fuels subject to tax
  5. 63-3622CC · Railroad rolling stock
  6. 63-3622D · Production exemption
  7. 63-3622DD · Parts for railroad rolling stock
  8. 63-3622E · Containers
  9. 63-3622EE · Purchases for the federal special supplemental food program…
  10. 63-3622F · Utilities
  11. 63-3622FF · Purchases made with SNAP benefit cards
  12. 63-3622G · Heating materials
  13. 63-3622GG · Aircraft
  14. 63-3622HH · Production exemption shall not apply to sales regarding…
  15. 63-3622I · Literature
  16. 63-3622II · Money-operated dispensing equipment
  17. 63-3622J · School, church and senior citizen meals
  18. 63-3622JJ · Logging exemption
  19. 63-3622K · Occasional sales
  20. 63-3622KK · Incidental sales by religious corporations or societies
  21. 63-3622L · De minimis sales
  22. 63-3622LL · Media measurement services exemption
  23. 63-3622M · Liquor sales
  24. 63-3622MM · Livestock sold at livestock markets
  25. 63-3622N · Prescriptions
  26. 63-3622NN · Clean rooms
  27. 63-3622O · Exempt private and public organizations
  28. 63-3622OO · Labor for new vehicle accessories
  29. 63-3622P · Purchases shipped out-of-state by a common carrier
  30. 63-3622PP · Idaho commemorative silver medallions
  31. 63-3622Q · Out-of-state shipments
  32. 63-3622R · Motor vehicles, used manufactured homes, vessels,…
  33. 63-3622RR · Research and development
  34. 63-3622S · Radio and television broadcasting equipment
  35. 63-3622SS · Hunting or shooting sports
  36. 63-3622T · Equipment to produce certain newspapers
  37. 63-3622TT · CUSTOM MEAT PROCESSING
  38. 63-3622U · Funeral services
  39. 63-3622UU · Personal property tax on rentals
  40. 63-3622V · Bullion
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