Opinion ID: 1281151
Heading Depth: 1
Heading Rank: 4

Heading: C. Sec. 63-3023B (1988).

Text: De minimis is a concept derived from the legal maxim, De minimis non curat lex (the law does not concern itself with trifles). Crosby v. Rowand Machinery Co., 111 Idaho 939, 944, 729 P.2d 414, 419 (Idaho App. 1986). What is a trifle is apparently a very flexible concept in the view of the Commission. When I.C. Sec. 63-3030 was enacted in 1959, it was $600. More recently, it has been $3,300, $4,400, or $5,400, depending on the status of the individual. For transportation workers traveling through Idaho it may now be up to one-half of the income they earn during their sojourn through the state. Tomorrow it may be some other amount, or zero, depending on the policy enacted by the legislature. None of these formulations is relevant to the determination of whether there is substantial nexus as required by the due process clause and the commerce clause. Nexus is concerned primarily with the quality of the connections an individual or business entity has with a state, not with the quantity of the individual's or entity's income. Minimum connections does not mean minimum income.