63-3622FF — PURCHASES MADE WITH FEDERAL FOOD STAMPS

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622FF.  PURCHASES MADE WITH FEDERAL FOOD STAMPS. Commencing October 1,
1987, purchases of food made with coupons issued under the federal food stamp
act of 1977 and the food security act of 1985 are exempt from the taxes
imposed by chapter 36, title 63, Idaho Code, and are exempt from the taxes
that may be imposed on such purchases under the provisions of sections 50-1043
through 50-1049, Idaho Code.