Cigarette Taxes Laws & Rules

Making Sure my Cigarettes are Legal

The Attorney General’s Office (AG) keeps a list of all cigarettes and roll-your-own tobacco that comply with Idaho’s Master Settlement Agreement (MSA) Act and MSA Complementary Acts. You can get this list, called the Idaho Directory of Compliant Tobacco Product Manufacturers and Brand Families (Directory), from the AG’s website. The AG sends email (or U.S. mail) notifications of changes to the Directory and provides 10 days advance notice before removing brands from the Directory. To be added to the distribution list for updates, please call the AG’s Office at (208) 334-2424 or email to register your email (or street) address.

There are three ways cigarettes can be classified as illegal in Idaho:

  • Unlisted Product. The brand isn’t listed on or has been removed from the Directory maintained by the Attorney General’s Office.
  • No Idaho Tax Stamp. The Idaho tax stamp on the bottom of the package indicates that the correct cigarette tax was paid. In general, if you have more than 10 packs of cigarettes that don’t have an Idaho tax stamp, the cigarettes can be seized or a penalty can be assessed against you. Some exceptions apply if you’re an enrolled member of a federally recognized tribe living on a reservation.
  • Counterfeit Cigarettes. These are cigarettes that appear to be the product of a well-known manufacturer but are actually imitations.

The state has the authority to seize illegal cigarettes. However, the Tax Commission understands it can be difficult to keep up with the requirements of all agencies that regulate cigarettes and other tobacco products in Idaho. If you violate the law, we’ll make every effort to work with you to resolve your issue. In many cases, you can voluntarily turn over illegal cigarettes to the Tax Commission.

Cigarette 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 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.