63-3604 — IN THIS STATE -- IN THE STATE

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3604.  IN THIS STATE -- IN THE STATE. The terms "in this state" or "in
the state" mean within the exterior limits of the state of Idaho and include
all territory within these limits owned by or ceded to the United States of
America.