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.
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/_/.
“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.
“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.
“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.