IPCPR Legislative | Shipping in Idaho

Shipping in Idaho

idaho

Shipping in Idaho

Idaho requires records of shipments and deliveries of tobacco products from public warehouses of first destination to be kept and available for inspection. In addition, Idaho has shipping requirements and restrictions in rule that are specific to the sales of cigarettes. These requirements include delivering cigarettes without Idaho stamps to Idaho Indian reservation. The rule does not address shipping of other tobacco products.

 

Idaho Code § 63-2558: Records of Shipments, Deliveries From Public Warehouse of First Destination – Preservation – Inspection

 

Idaho Admin. Code Ch. 35.01.10: Idaho Cigarette and Tobacco Products Tax Administrative Rules

 

Each permittee who mails or ships tobacco products in connection with a delivery sale order must include as part of the shipping documents the following statement:

 

“TOBACCO PRODUCTS: IDAHO LAW PROHIBITS SHIPPING TO INDIVIDUALS UNDER THE AGE OF EIGHTEEN YEARS, AND REQUIRES THE PAYMENT OF TAXES PURSUANT TO CHAPTER 25, TITLE 63, IDAHO CODE. PERSONS VIOLATING THIS MAY BE CIVILLY AND CRIMINALLY LIABLE.”

 

Idaho Code § 39-5717: Shipping Requirements – Tobacco Products

 

Information about licensing in Idaho is available in the Operating Your Business section.

Idaho has age verification requirements for the shipping of tobacco products. In addition, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

No permittee shall make a delivery sale of tobacco in Idaho to any individual that is under the age of 18 years. In addition, no permittee shall mail or ship tobacco products without first obtaining proof of age from the prospective customer that the purchaser is at least 18 years old. Additionally, the permittee accepting the delivery sale needs to confirm that the credit or debit card used for payment is issued in the purchaser’s name and that the address the cigarettes are being shipped matches the credit card company’s address for the cardholder.

 

Idaho Code § 39-5714: Requirements for Delivery Sales

Idaho Code § 39-5715: Age Verification Requirements

15 U.S.C. §§ 375 to 378

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.

 

In the case where a person who is not a registered Idaho tobacco dealer ships tobacco products to a person who is both a retailer and a distributor, the shipper will be considered a manufacturer for purposes of all shipments of products intended for blending and/or repackaging and the receiver will be primarily liable for the tax. In the case where shipments are made to a person who is both a retailer and a distributor and products are prepackaged for retail sale, the shipper will be considered a distributor and will be primarily 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 Admin. Code Ch. 35.01.10: Idaho Cigarette and Tobacco Products Tax Administrative Rules

 

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

 

Idaho imposes shipping requirements and taxes on tobacco manufacturers and distributors. The entity held liable for the tax varies based on who is registered and who is shipping the tobacco products. Separately stated nontaxable charges for shipping, handling, transportation, and delivery may not be used to avoid tax on the wholesale sales price of tobacco products. The Idaho State Tax Commission has the authority to adjust the allocation of the wholesale sales price if it is unreasonable.

 

35.01.10 Idaho Rule: Idaho Cigarette and Tobacco Products Tax Administrative Rules

 

Additional information about taxation in Idaho, including information about tax rates, filings, and forms, is available in the Taxation and Definitions section.

 

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