63-3622L — DE MINIMIS SALES


                                  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.