de minimis exemptions suck. they do not get you out of keeping records or tracking partially consumed lots. they just impose additional logic onto the tax calculations. if you already evade taxes, then there's no benefit, and if you don't, you will end up wasting more time and money on tax prep. most people who would like to comply with the law are not going to be able to do it correctly because it's too complex, and this doesn't fix that.