Search Category: Tobacco Tax

Tobacco Tax Return Instructions 2023

Request for Tobacco Product Destruction

Tobacco Taxes Application

Use Form CIG to apply for an Idaho cigarette or tobacco tax permit. Neither permit is transferable.

pdf Form CIG – Cigarette and Tobacco Products Taxes Permit Application

You can fax it to  (208) 334-7650 or mail the application to:

Idaho State Tax Commission
Attn: Permit Accounting Services
PO Box 36
Boise ID 83722-3220

You should receive your permit within four weeks.

Tobacco Tax Forms

Form ID Form Name Revision Date Is Fillable
TB-1301-NP 02-19-2019
CIG 06-17-2021
1350-U 06-20-2023
TB-1350C 06-20-2023
TB-1350B 06-20-2023
TB-1350A 06-20-2023
1350 12-06-2023
TB-403 12-08-2011

Tobacco Tax Laws and Rules

This section covers how to ensure tobacco products are legal, what’s illegal, and the laws and rules about tobacco products.

Making sure your roll-your-own tobacco is legal

We understand it can be challenging to keep up with Idaho tobacco regulations, and we want to help ensure your roll-your-own tobacco is legal.

You can check a directory the Attorney General’s Office (AG) keeps of all cigarettes and roll-your-own tobacco products that comply with Idaho’s Master Settlement Agreement (MSA) Act and MSA Complementary Acts. This directory is called the Idaho Directory of Compliant Tobacco Product Manufacturers and Brand Families (Directory). If a product isn’t in the Directory, it’s illegal.

View the Directory on the AG’s website.

You can also receive notice when the AG makes changes to the Directory. The AG provides 10 days’ notice before removing brands from the list.

Receive notice of Directory changes by doing one of these:

  • Call the AG’s Consumer Protection Division at (208) 334-2424.
  • Email tobaccoenforcement@ag.idaho.gov and request notice. Include your street address if you want notifications mailed to you.

Illegal products

Roll-your-own tobacco products not listed in the AG’s Directory are illegal. The State of Idaho can seize illegal products. If you unintentionally violate the law, we’ll work with you to resolve the issue. Often, you can voluntarily turn over illegal roll-your-own tobacco to the Tax Commission.

Tax collection, regulation, 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 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.

Laws, rules, and decisions

 

Tobacco Tax Basics Guide

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 distributor that doesn’t charge Idaho tax, that retailer is considered a distributor for Idaho tax purposes.

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.

Learn more about the PACT Act 

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.

Tobacco Taxes Tax Rate

All tobacco products in Idaho are taxed at a rate of 40% of the wholesale sales price. As of July 1, 2023, the maximum tax for cigars is 50 cents per cigar.

 

Tobacco Taxes Filing

Due date

The Form 1350, Idaho Tobacco Tax Return, is due on the 20th of the month following the tax period (e.g., October’s return is due November 20).

Form 1350

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.

pdf Form 1350 INSTRUCTIONS – Tobacco Tax Return

All forms and schedules

Form 1350 instructions and all required schedules are on this website.

Find all tobacco tax forms and schedules 

Tobacco Taxes Paying

Payment options

You can pay your tobacco tax in one of these ways:

Cigarette and Tobacco Taxes PACT Act

If you sell cigarettes, smokeless tobacco products, or ENDS, you must follow the Prevent All Cigarette Trafficking (PACT) Act. The Act is a federal law that went into effect July 1, 2010.

Federal definition of cigarette

According to 18 U.S.C. 2341, 26 U.S.C. 5702 and 15 U.S.C. 375, cigarettes include:

  • Any roll of tobacco wrapped in paper or in any substance not containing tobacco.
  • Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling is likely to be offered to, or purchased by, consumers as a cigarette as described in the bullet above.
  • Roll-your-own tobacco.
  • Any Electronic Nicotine Delivery System (ENDS). An ENDS is any electronic device that, through an aerosolized solution, delivers nicotine, flavor, or any other substance to the user inhaling from the device. ENDS include:
    • E-cigarettes
    • E-hookahs
    • E-cigars
    • Vape pens
    • Advanced refillable personal vaporizers
    • Electronic pipes
    • Any component, liquid, part, or accessory of a device described above, regardless if sold separately from the device
  • ENDS don’t include any products approved by the Food and Drug Administration for sale as a tobacco cessation product or any other therapeutic purpose and marketed and sold solely for this purpose.

Definition of delivery seller

A delivery seller makes delivery sales. Delivery sales are sales of cigarettes, smokeless tobacco, or ENDS made to a consumer when:

  • The consumer typically submits an order by telephone, the mail, the internet, or isn’t otherwise physically present when the purchase is made, or
  • The cigarettes, smokeless tobacco, or ENDS is delivered by common carrier or other delivery service, or
  • The seller isn’t in the physical presence of the buyer when the buyer takes possession of the product.

Compliance

The Act generally prohibits mailing cigarettes, smokeless tobacco, and ENDS through the U.S. Postal Service and requires those selling cigarettes, smokeless tobacco products, or ENDS into Idaho to:

  • Register with and make monthly reports to the Idaho State Tax Commission.
  • Pay all federal, state, and tribal tobacco taxes and affix cigarette tax stamps before delivering any products to any unlicensed customer, or acquire Idaho tax-paid product from an Idaho licensed cigarette wholesaler or tobacco distributor.
  • Check the age and ID of customers at the time of purchase and when the tobacco products are delivered.

Registering with Idaho

If you operate a business for profit that sells, transfers, or ships cigarettes, smokeless tobacco, or ENDS for interstate commerce into Idaho, or advertises these products for sale in Idaho, you must file a statement that includes the business names, addresses, telephone numbers, email addresses, website addresses, and the name, address, and phone number of an agent authorized to accept service.

Use pdf Form CIG to register your business to comply with the PACT Act. You must also attach either a copy of your completed federal PACT Act Registration (ATF Form 5070.1) or a written statement that includes the information listed in the paragraph above.

If you’re a delivery seller, you must apply for an Idaho cigarette tax permit and/or an Idaho tobacco tax permit if you plan to sell cigarettes (or smokeless tobacco) in Idaho. Use pdf Form CIG to apply for an Idaho cigarette tax permit or an Idaho tobacco tax permit.

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) 334-7650. You should receive your permit within four weeks.

Forms/publications

Filing

The PACT Act requires monthly reports to Idaho due by the 10th day of each month, while Idaho cigarette and tobacco tax returns are due by the 20th of each month. The Tax Commission encourages you to combine reports and file only once.

You can file your Idaho cigarette tax return and Idaho tobacco tax return by the 10th day of each month to comply with the PACT Act. However, you must also include an addendum or internal report that lists the brand of cigarettes or smokeless tobacco you’re selling. If you’re a delivery seller, please include the name, address, and phone number of your delivery service.

You still have the option of paying any tax you owe on or before the 20th. If you need a payment voucher, call Taxpayer Services at (208) 334-7660 in the Boise area or toll free at (800) 972-7660.