IPCPR Legislative | Idaho

Idaho

idaho

Idaho State Contact Information

Idaho State Tax Commission
(208) 334-7660

Idaho Secretary of State
(208) 334-2852
elections@sos.idaho.gov

Taxation in Idaho

 

Idaho imposes a tax on the sale, use, consumption, handling, or distribution of all tobacco products in the state. The tax is imposed at the time the distributor: brings, or causes to be brought, into this state from without the state tobacco products for sale; makes, manufactures, or fabricates tobacco products in this state for sale in this state; or ships or transports tobacco products to retailers in this state, to be sold by those retailers. Any person who does not hold a tobacco products tax permit who possesses, purchases, or consumes tobacco products on which the tax has not been paid, is liable for the tax.

 

Idaho Code § 63-2552: Tax imposed; rate
Idaho Code § 63-2552A: Additional tax imposed; rate
Idaho Code § 63-2552B: Tobacco products use tax

 

Idaho State Tax Commission staff reported that localities do not levy additional taxes on tobacco products.

 

Tax Rates

The tax on tobacco products is 40% of the wholesale sales price.

 

Idaho Code § 63-2552: Tax imposed; rate
Idaho Code § 63-2552A: Additional tax imposed; rate

The tax on tobacco products is 40% of the wholesale sales price.

Idaho Code § 63-2552: Tax imposed; rate
Idaho Code § 63-2552A: Additional tax imposed; rate

Tobacco products distributors must file a Tobacco Tax Return (Form 1350) and associated schedules on or before the 20th day of each month, along with payment for taxes due. A return must be filed even if no tax is due. Any person who does not hold a Tobacco Tax Permit who possesses, purchases, or consumes tobacco products on which the tax has not been paid, is liable for the tax and must file an Idaho Self-Assessed Tobacco Tax Worksheet and Return (Form 1350-U). Tax filings may be submitted electronically through the Taxpayer Access Point at https://idahotap.gentax.com/TAP/_/.

 

Idaho Code § 63-2560: Tax payable monthly; returns; other than monthly returns; procedure

Idaho State Tax Commission: Tobacco Tax Forms and Publications
http://tax.idaho.gov/search-formspublications.cfm?ch=tob&t=tt

 

Form 1350: Instructions – Tobacco Tax Return
http://tax.idaho.gov/forms/EIN00012_12-12-2014.pdf

 

Form TB-1350A: Idaho Tobacco Products (Except Cigarettes) Purchases/Shipments into Idaho
http://tax.idaho.gov/forms/EFO00096_12-22-2014.pdf

 

Form TB-1350B: Idaho Tobacco Products (Except Cigarettes) Out-of-State Sales
http://tax.idaho.gov/forms/EFO00097_12-22-2014.pdf

 

Form TB-1350C: Idaho Tobacco Products (Except Cigarettes)-Part I Sales to Other Idaho Distributors-Part II Sales to Exempt Organizations
http://tax.idaho.gov/forms/EFO00098_12-22-2014.pdf

 

Form 1350-U: Idaho Self-Assessed Tobacco Tax Worksheet and Return
http://tax.idaho.gov/forms/EFO00130_01-02-2009.pdf

Definitions in Idaho

 

“Smoking” includes the possession of any lighted tobacco product in any form.

 

Idaho Code § 39-5502(9)

 

“Tobacco products” means 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 cigarette), chewing tobacco (including cavendish, twist, plug, scrap and any other kinds and forms of tobacco suitable for chewing) and snuff, however prepared, and includes any other articles or products made of tobacco except cigarettes.

 

Idaho Code § 63-2551(1)

 

A “distributor” is:

  • Any person engaged in the business of selling tobacco products in Idaho who brings, or causes to be brought, into the state any tobacco products for sale
  • Any person who makes, manufactures, or fabricates tobacco products in Idaho for sale in the state, or
  • Any person engaged in the business of selling tobacco products without Idaho who ships or transports tobacco products to retailers in the state, to be sold by those retailers

 

Idaho Code § 63-2551(3)

 

A “retailer” is any person engaged in the business of selling tobacco products to ultimate consumers.

 

Idaho Code § 63-2551(5)

 

A “subjobber” is any person, other than a manufacturer or distributor, who buys tobacco products from a distributor and sells them to persons other than the ultimate consumers.

 

Idaho Code § 63-2551(4)

 

A “manufacturer” is a person who manufactures and sells tobacco products.

 

Idaho Code § 63-2551(2)

 

“Wholesale sales price” means the established price for which a manufacturer or any person sells a tobacco product to a distributor that is not a related person, exclusive of any discount or other reduction.

 

Idaho Code § 63-2551(7)

 

“Sale” means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, and includes and means all sales made by any person. It includes a gift by a person engaged in the business of selling tobacco products, for advertising, as a means of evading the tobacco products tax, or for any other purposes whatsoever.

 

Idaho Code § 63-2551(6)

CONTACT IPCPR LEGISLATIVE
Questions? Comments? Interested in Getting Involved? Contact the IPCPR Legislative Team!
CONTACT US
Thank You. We will contact you as soon as possible.