Title 63, REVENUE AND TAXATION

63-2501. Purpose. It is the intent and purpose of this act to levy a tax on all cigarettes sold, used, consumed, handled or distributed within this state, and to collect the tax from the person who first sells, uses, consumes, handles, or distributes the cigarettes.

63-2502. Definitions. For the purpose of this act, unless otherwise required by the context: (a) The word "wholesaler" means and includes every person who purchases, sells or distributes cigarettes to other wholesalers or to retailers for the purpose of resale and "delivery selle…

63-2503. Permits. (1) It shall be unlawful for a person to act as a wholesaler of cigarettes without a permit. The permit shall be obtained by application to the state tax commission upon a form furnished by it, accompanied by a fee of fifty dollars ($50.00). The wholesaler permi…

63-2504. Qualifications of wholesalers. No wholesaler may be issued a permit or otherwise engage in and carry on business as a wholesaler of cigarettes until he first shall qualify under the rules promulgated by the state tax commission with reference to financial ability. Such r…

63-2505. Transportation of cigarettes. (1) It shall be unlawful for any person to transport into, export from or receive in this state or carry or move from place to place within this state, except as provided in this section, any cigarettes which do not have affixed thereto Idah…

63-2506. Imposition of tax. (1) On and after July 1, 2005, a tax upon the purchase, storage, use, consumption, handling, distribution or wholesale sale of cigarettes is hereby imposed at the rate of fifty-seven cents (57¢) per package of twenty (20) cigarettes, which tax shall be…

63-2507. Stamps to be printed — Affixed to individual packages. The state tax commission is hereby authorized and required to design and have printed Idaho cigarette stamps which are to be affixed to each individual package of cigarettes, which stamps shall be in the amount of th…

63-2508. Stamps to be affixed by person first receiving cigarettes in state. No cigarettes may be purchased, sold, distributed, stored or held on hand or in possession of any person without Idaho stamps having been affixed thereto, within a reasonable time after receipt thereof. …

63-2509. Compensation for affixing stamps. On and after July 1, 2005, wholesalers shall be allowed as compensation for affixing stamps, three and three-tenths percent (3.3%) of the face value of the stamps purchased by them.

63-2510. Payment of tax — Returns — Accounting for stamps. (1) The cigarette taxes imposed in section 63-2506, Idaho Code, are due from the person required under section 63-2508, Idaho Code, to affix stamps, and are payable to the state tax commission monthly, together with the r…

63-2510A. Bonding. (1) At the time an application for a wholesaler’s license or permit, under section 63-2503, Idaho Code, is submitted to the state tax commission, the applicant shall file a bond, in such form as the commission may determine, conditioned upon faithful performanc…

63-2511. Records to be kept — Inspection. Each wholesaler of cigarettes shall keep and preserve for a period of four (4) years, records showing the purchase and sale of cigarettes, as well as separate invoices and records of stamps purchased. All records and stocks of cigarettes …

63-2512. Penalties. The penalties herein prescribed are not intended as exclusive, but are in addition and supplemental to any and all other existing remedies and procedures prescribed by law for the enforcement of the revenue laws of this state. (a) Any person who shall forge or…

63-2513. Contraband articles. Any unstamped cigarettes held, owned, possessed or in control of any person for a period of time longer than necessary to affix Idaho stamps, are hereby declared to be contraband goods, except as authorized under subsection (b) of section 63-2512, Id…

63-2514. Search and seizure. When the state tax commission has reason to believe that any cigarettes are being kept, sold, offered for sale or given away in violation of this act, an employee, delegate or deputy of the state tax commission, or any peace officer, may make affidavi…

63-2515. Compromise and confiscation. When it is shown to the satisfaction of the state tax commission that there was no intention to violate any of the provisions of this act, the commission may return any property confiscated to the party and permit the party to affix the prope…

63-2516. Collection and enforcement — Actions against state of Idaho. In addition to the enforcement and penalty provisions in this act otherwise provided, the deficiency in tax and notice of deficiency as well as the collection and enforcement procedures provided by the Idaho in…

63-2517. Jurisdiction over nonresidents. A deficiency assessed and due and payable by a person not within the state may be prosecuted against such person by an action in any court in this state having jurisdiction of the subject matter, and the court shall have personal jurisdict…

63-2519. Civil action — Injunction. If the state tax commission determines that any person is engaged in business as a wholesaler without holding a valid permit or license, it may proceed, by injunction or other legal process, to prevent the continuance of the business. An injunc…

63-2520. Distribution of moneys collected. Revenues received from the taxes imposed by this chapter, and any revenues received from licenses, permits, penalties, interest, or deficiency additions, shall be distributed by the state tax commission as follows: (a) An amount of money…

63-2521. Refunds — Limitations — Interest. (1) Where there has been an overpayment of any cigarette tax imposed by this chapter, the amount of such overpayment shall be credited against any taxes then due to the state tax commission from the taxpayer and any balance of such exces…

63-2522. Imposition and rate of tax. Commencing March 1, 1987, and ending July 1, 1987, in addition to the tax imposed by section 63-2506, Idaho Code, there is hereby imposed a tax upon the purchase, storage, use, consumption, handling, distribution or wholesale sale of cigarette…

63-2523. Prohibitions. It shall be unlawful for any person: (1) To sell or distribute in this state; to acquire, hold, own, possess or transport, for sale or distribution in this state; or to bring into this state for sale or distribution in this state: (a) Any cigarettes the pac…

63-2525. Criminal penalties. Any person that violates or fails to comply with any of the provisions of this chapter or rules promulgated pursuant thereto shall be punishable by a fine of not to exceed one thousand dollars ($1,000), or imprisonment in the county jail for not more …

63-2526. Administrative sanctions. (1) The state tax commission may revoke or suspend the permit issued to any person pursuant to chapter 25, title 63, Idaho Code, in accordance with procedures set forth in the Idaho administrative procedure act. The state tax commission may, in …

63-2527. General provisions. (1) It shall be the duty of the state tax commission to administer the provisions of this chapter. (2) For the purpose of administering the provisions of this chapter, the state tax commission may share information with, and request information from, …

63-2528. Definitions. The definitions set forth in section 63-2502, Idaho Code, shall apply to the provisions of this chapter. In addition, as used in this act: (1) "Commission" means the Idaho state tax commission. (2) "Importer" means any person in the United States to whom non…

63-2529. Applicability. (1) This act does not apply to: (a) Cigarettes imported or brought into the United States for personal use; or (b) Cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C…

63-2551. Tobacco products tax — Definitions. As used in this act: (1) "Tobacco products" shall mean any cigars, cheroots, stogies, smoking tobacco (including granulated, plug, cut, crimp cut, ready rubbed and any other kinds and forms of tobacco suitable for smoking in a pipe or …

63-2552. Tax imposed — Rate. There is levied and there shall be collected a tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state at the rate of thirty-five percent (35%) of the wholesale sales price of such tobacco products; provide…

63-2552A. Additional tax imposed — Rate. (1) In addition to the tax imposed in section 63-2552, Idaho Code, there is levied and there shall be collected an additional tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state at the rate …

63-2552B. Tobacco products use tax. Any person who does not hold a tobacco products tax permit who possesses, purchases or consumes tobacco products upon which tax imposed by this chapter has not been paid, including tobacco products sold by internet, catalog, telephone and facsi…

63-2553. Legislative intent. It is the intent and purpose of this chapter to levy a tax on all tobacco products sold, used, consumed, handled, or distributed within this state and to collect the tax from the distributor as defined in section 63-2551. It is the further intent and …

63-2554. Permit required. No person shall engage in the business of a distributor or subjobber of tobacco products at any place of business without first having received from the commission a permit as provided in section 63-2503 or 63-2504, Idaho Code.

63-2555. Books and records to be preserved — Entry and inspection by commission. Every distributor shall keep at each registered place of business complete and accurate records for that place of business, including itemized invoices, of tobacco products held, purchased, manufactu…

63-2556. Preservation of invoices of sales to other than ultimate consumer. Every person who sells tobacco products to persons other than the ultimate consumer shall render with each sale itemized invoices showing the seller’s name and address, the purchaser’s name and address, t…

63-2557. Invoices of purchases to be procured by retailer, subjobber — Preservation — Inspection. Every retailer and subjobber shall procure itemized invoices of all tobacco products purchased. The invoices shall show the name and address of the seller and the date of purchase. T…

63-2558. Records of shipments, deliveries from public warehouse of first destination — Preservation — Inspection. Records of all deliveries or shipments of tobacco products from any public warehouse of first destination in this state shall be kept by the warehouse and be availabl…

63-2559. When credit may be obtained for tax paid. (1) Where tobacco products upon which the tax imposed by this chapter has been reported and paid, are shipped or transported by the distributor to distributors or retailers outside the state, to be sold by those distributors or r…

63-2560. Tax payable monthly — Returns — Other than monthly returns — Procedure. (1) The taxes imposed hereunder shall be due and payable in monthly installments and remittance therefor shall be made on or before the twentieth day of the month next succeeding the end of the month…

63-2561. Title of act. This act may be cited as the "Tobacco Products Tax Act."

63-2562. Additions and penalties. The additions, penalties and requirements provided by the Idaho income tax act, sections 63-3046, 63-3075, 63-3076 and 63-3077, Idaho Code, shall apply in the same manner and to the same extent to this act as to the Idaho income tax act and shall…

63-2563. Collection and enforcement. The collection and enforcement procedures provided by the Idaho income tax act, sections 63-3038, 63-3039, 63-3040, 63-3042 through 63-3045B, 63-3047 through 63-3065A, 63-3068, 63-3071, 63-3075 and 63-3078, Idaho Code, shall apply and be avail…

63-2564. Distribution of tax revenues. (1) The revenues received from the taxes imposed by section 63-2552, Idaho Code, and any penalties, interest, or deficiency additions, shall be distributed by the tax commission as follows: (a) An amount of money shall be distributed to the …

63-2565. Refunds, limitations, interest. (a) Where there has been an overpayment of any tobacco products tax imposed by this act, the amount of such overpayment shall be credited against any tobacco products tax then due from the taxpayer, and any balance of such excess shall be …