Tobacco Consumers

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.