Cigarette and Tobacco Taxes

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