Cigarette/Tobacco Tax Hub
tax.idaho.gov/cigtobhub
This is our "Cigarette/Tobacco Tax Hub" page. Links to all related guides are listed below.
Resources
- Cigarette Tax
- PACT Act (cigarettes and smokeless tobacco)
- Tobacco Tax
- Validate a cigarette or tobacco tax permit number
Forms & Instructions
Policy
Law, Rules, and Decisions
- Cigarette and Tobacco Products Tax (Idaho Code Title 63, Chapter 25)
- Cigarette and Tobacco Tax Rules
- Illegal Drug Tax (Idaho Code Title 63, Chapter 42)
- Decisions: Tobacco
- Product Taxes Rules Committee
Forms, instructions, and other documents
Cigarette
- Cigarette Tax Bond (04-15-2008) F
- Form 1550 INSTRUCTIONS Cigarette Tax Return (11-05-2020)
- Form CG 1501-A Unstamped Cigarette Purchases (12-11-2006)
- Form CG 1501-B Unstamped Cigarette Purchases (08-31-2015)
- Form CG 1501-C Unstamped Cigarette Purchases (08-31-2015)
- Form CG 1501-D Unstamped Cigarette Purchases (06-14-2005)
- Form CG 1501-E Unstamped Cigarette Purchases (08-31-2015)
- Form CG 1501-F Unstamped Cigarette Purchases (09-25-2018) F
- Form CG 1501-NP Activity for Nonparticipating Cigarette Brands (02-19-2019)
- Form CG 1502 Out-of-State Cigarette Sales (09-18-1995)
- Form CG 1503-A Tax Exempt Cigarette Sales to Indians & the Military (10-20-1995)
- Form CG 1503-B Tax Exempt Cigarette Sales to Other Wholesalers (10-20-1995)
- Form CG-403 Request for Cigarette Stamp Destruction (06-06-2008)
- Form CIG Cigarette and Tobacco Products Taxes Permit Application (06-17-2021) F
- Form MCS-1 Controlled Substance Tax Stamp Order (10-04-2007)
- Form MCS-2 Computation Sheet for Controlled Substance Tax Stamp Order (05-02-1995)
Tobacco
- Form 1350 Instructions - Tobacco Tax Return (12-05-2019)
- Form 1350-U Idaho Self-Assessed Tobacco Tax Worksheet and Return (01-02-2009) F
- Form CIG Cigarette and Tobacco Products Taxes Permit Application (06-17-2021) F
- Form MCS-1 Controlled Substance Tax Stamp Order (10-04-2007)
- Form MCS-2 Computation Sheet for Controlled Substance Tax Stamp Order (05-02-1995)
- Form TB 1301-NP Activity for Nonparticipating Brands of Roll-Your-Own Tobacco (02-19-2019)
- Form TB-1350A Idaho Tobacco Products (Except Cigarettes) Purchases/Shipments into Idaho (12-22-2014)
- Form TB-1350B Idaho Tobacco Products (Except Cigarettes) Out-Of-State Sales (12-22-2014)
- Form TB-1350C Idaho Tobacco Products (Except Cigarettes) Part I Sales To Other Idaho Distributors. Part II Sales To Exempt Organizations (12-22-2014)
- Form TB-403 Request for Tobacco Product Destruction (12-08-2011)
