Cigarette Tax
Any business that sells cigarettes at wholesale in Idaho and delivery sellers must have a cigarette tax permit and file monthly cigarette tax returns.
Tobacco Tax
Tobacco tax is imposed on all tobacco products except cigarettes, whether smoked, chewed, or snuffed.
PACT Act
Prevent All Cigarette
Trafficking (PACT) Act
Laws and Rules
Laws and rules for
cigarette and tobacco taxes