Use Form CIG to apply for an Idaho cigarette or tobacco tax permit. Neither permit is transferable.
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 83722-3220You should receive your permit within four weeks.