Idaho State Tax Commission

Idaho State Tax Commission

Tobacco Tax

Tobacco tax is imposed on all tobacco products except cigarettes, whether smoked, chewed, or snuffed.

Every distributor, subjobber of tobacco products, and delivery seller must have a tobacco tax permit and file monthly tobacco tax returns. When a tobacco retailer purchases tobacco products from a wholesaler that doesn't charge Idaho tax, that retailer is considered a distributor for Idaho tax purposes.

Tax rate

The tobacco tax rate in Idaho is 40% of the wholesale sales price of the tobacco.

Forms/publications

  • Form CIG, Idaho Cigarette and Tobacco Tax Permit Application
  • TB-403, Request for Tobacco Product Destruction
  • TB-1350A, Idaho Tobacco Products Other than Cigarettes Purchases/ Shipments into Idaho
  • Full list of tobacco tax forms and all required schedules »

Filing

The Form 1350, Idaho Tobacco Tax Return, is due on the 20th of the month following the tax period (eg. October's return is due November 20). Personalized copies of Form 1350 are mailed to account owners and aren't available on our website. If you've misplaced your paper returns, you can request reprints by contacting Taxpayer Services at (208) 334-7660 in the Boise area or toll free at (800) 972-7660, though the Form 1350 instructions and all required schedules are available on this website.

Apply for a tobacco tax permit

Use Form CIG to apply for an Idaho cigarette or tobacco tax permit. Neither permit is transferable. You can download Form CIG and mail the application to the Idaho State Tax Commission, Attn: Permit Accounting Services, PO Box 36, Boise ID 83722-3220 or fax it to (208) 334-7560. You should receive your permit within four weeks.

Tobacco delivered to your home

When you buy tobacco products over the Internet, over the phone, or from mail-order catalogs, you are generally not charged Idaho tax. In that case, you owe both use tax and tobacco tax.

Use tax is a tax on the purchase of goods that you put to use or store in Idaho. If you haven't paid sales tax on these goods, you owe use tax.

To pay the tobacco tax, fill out Form 1350-U. To pay the use tax, fill out Form 850-U.

Make sure your roll-your-own tobacco is legal

The Attorney General's Office (AG) keeps a list of all cigarettes and roll-your-own tobacco that comply with Idaho's Master Settlement Agreement (MSA) Act and MSA Complementary Acts. You can get this list, called the Idaho Directory of Compliant Tobacco Product Manufacturers and Brand Families (Directory), from the AG's website. The AG sends email (or U.S. mail) notifications of changes to the Directory and provides 10 days advance notice before removing brands from the Directory. To be added to the distribution list for updates, please call the AG's Office at (208) 334-2424 or email tobaccoenforcement@ag.idaho.gov to register your email (or street) address.

The state of Idaho has the authority to seize illegal roll-your-own tobacco that isn't listed on or has been removed from the Directory maintained by the AG's Office. However, the Tax Commission understands it can be difficult to keep up with the requirements of all agencies that regulate tobacco products in Idaho. If you violate the law, we will make every effort to work with you to resolve your issue. In many cases, you can voluntarily turn over illegal roll-your-own tobacco to the Tax Commission.

Complying with the federal PACT Act

If you sell cigarettes and smokeless tobacco products, you must follow the Prevent All Cigarette Trafficking (PACT) Act. This federal law went into effect July 1, 2010, and requires you to register with Idaho, submit monthly reports, and meet certain requirements. See our PACT Act Web page for details.

Laws and rules

Tobacco regulation, tax collection, and enforcement

The Idaho State Tax Commission collects and enforces cigarette and tobacco taxes. The Idaho Attorney General's Office ensures that tobacco manufacturers comply with Idaho's Master Settlement Agreement (MSA) Act and MSA Complementary Act. The Idaho Department of Health and Welfare regulates retail sales of tobacco products. The State Fire Marshal manages Idaho's Fire Standard Compliant (FSC) cigarette program. The U.S. Department of the Treasury, the U.S. Food and Drug Administration, the U.S. Attorney General, and many tribal governments also regulate tobacco in Idaho.

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Last updated Jan. 10, 2012