IPCPR Legislative | Operating Your Business in Idaho

Operating Your Business in Idaho

idaho

Operating Your Business in Idaho

Tobacco businesses in Idaho must first register with the Secretary of State and obtain a Seller’s Permit from the State Tax Commission by using the online Idaho Business Registration (IBR) Application at https://labor.idaho.gov/ibrs/ibr.aspx.

 

Any person engaged in the business of a distributor or subjobber of tobacco products at any place of business must then obtain a Tobacco Tax Permit by filing the Idaho Cigarette and Tobacco Tax Permit Application (Form CIG). There is no fee, and Tobacco Tax Permits are valid until terminated or revoked.

 

Idaho Code § 63-2554: Permit required

 

In order to legally sell tobacco products to the public in Idaho, tobacco retailers must obtain an Idaho Tobacco Permit for each place of business from the Department of Health and Welfare by completing the online application on the Idaho Tobacco Project website at http://www.tobaccopermits.com/Idaho/index.htm. There is no fee, but Idaho Tobacco Permits expire each year on December 31st and must be renewed annually on the Idaho Tobacco Project website.

 

Idaho Code § 39-5704: Permitting of Tobacco Products

 

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 law exempts bars from its smoking ban. Bars may therefore allow smoking and drinking on their premises if:

  • the service of food is incidental to the consumption of alcoholic beverages, OR
  • no person under the age of 21 years is permitted except as it pertains to employees, musicians, and singers, and all public entrances are clearly posted with signs warning patrons that it is a smoking facility and that persons under 21 years of age are not permitted. “Bar” does not include any area within a restaurant.

 

However, Idaho law does not provide a specific application procedure to qualify for exemption from the smoking ban. Localities may have specific requirements.

 

Idaho Code § 39-5503: Prohibitions; exceptions
Idaho Code § 39-5502: Definitions

 

Local units of government do not have the power to require a permit or license for the sale or distribution of tobacco products or electronic cigarettes.

 

Idaho Code § 39-5713: Local ordinances

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

 

Idaho Business Registration System and Permit/Account Applications
https://labor.idaho.gov/ibrs/ibr.aspx

 

Idaho Business Registration (IBR) Information
http://tax.idaho.gov/i-1159.cfm

 

Form CIG: Idaho Cigarette and Tobacco Tax Permit Application
http://tax.idaho.gov/forms/EFO00146_06-02-2011.pdf

 

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

 

Idaho Tobacco Project Website
http://www.tobaccopermits.com/Idaho/index.htm

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