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Taxes
Income/Payroll
Individual Income Tax
Business Income Tax
Withholding
All Tax Types
Tax Professionals
Sales and Use
Seller’s Permits
Sales and Use Tax Exemptions
Sales Tax
Contractors
Exemptions
Local Sales Tax
Organizations
Retailers
Transportation
Vending Machines
Use Tax
Product (Excise)
Beer and Wine Taxes
Cigarette and Tobacco Taxes
IFTA Licenses
Fuels Taxes and Fees
Kilowatt Hour Tax
Mine License Tax
Oil & Gas Production Tax
Property
Property Taxes
Homeowners
Estimate Property Taxes
Operating Property
Property Tax Education
Other Taxes
Estates and Taxes
Travel & Convention Tax
Auditorium Districts
Amusement Devices
E911 Prepaid Wireless Fee
Online Services
E-File
General Information
E-File Income Taxes
Free E-filing for Tax Year 2022
TAP (Taxpayer Access point)
TAP Help (E-File and E-Pay)
E-File Guides for Tax Professionals
E-Pay
General Information
Where's My Refund?
Quick Pay
For Business
TAP Help
Validate with TAP
Getting Tax Permits
Business Taxpayer Self-Service
Forms & Guides
Forms by Tax Type
Individual Income Tax Forms
Business Income Tax Forms
Withholding Forms
Sales and Use Tax Forms
Travel and Convention Forms
Beer Tax Forms
Wine Tax Forms
Cigarette Taxes Forms
Tobacco Taxes Forms
Fuels Taxes & Fees Forms
IFTA Licenses Forms
Property Homeowners Forms
Property Tax Forms
Tax Professional Forms
Most-Requested Forms
Request for Copies of Idaho Tax Returns
Power of Attorney
Public Records Request
Sales Tax Resale or Exemption Certificate
Employee's Idaho Military Spouse Withholding Exemption Certificate
Estimated Payment of Individual Income Tax
Guides by Tax Type
Individual Income Tax Guides
Business Income Tax Guides
Withholding Guides
Sales and Use Tax Guides
Travel and Convention Guides
IFTA Licenses Guides
Property Tax Forms & Guides
Property Homeowners Guides
Property Appraisers Guides
Counties Guides (Property Tax)
E-File Guides for Tax Professionals
Governance
General
Open Meetings
Reports & Statistics
Agency Guidance
Agency Guidance Documents
Decisions
Policy Documents
Laws & Rules
Statutes
Rules
Conformity to Federal Internal Revenue Code (IRC)
About Us
General
Classes & Calendar
News
All News
Newsroom
Stay Informed
News for Tax Professionals
Website Info
Privacy Policy
Website Access
Contact Us
General
Office Hours & Locations
Mailing Addresses
Public Records Requests
Departments
Administrative Contacts
Payment Plans and Liens (Compliance)
Identity Theft
Fuels Tax & IFTA
Property Tax
Technical Questions
TAP Help (E-File and E-Pay)
Reporting Website Issues
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Taxes
Cigarette and Tobacco Taxes
Cigarette and Tobacco Taxes Laws & Rules
On This Page
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Cigarette
Tobacco
Laws & Rules
Related Pages
Cigarette
Tobacco
Laws & Rules
Cigarette and Tobacco Taxes Laws & Rules
Cigarette and Tobacco Products Tax (Idaho Code Title 63,
Chapter 25
)
Cigarette and Tobacco Tax Rules
Illegal Drug Tax (Idaho Code Title 63,
Chapter 42
)
Decisions: Tobacco
Product Taxes Rules Committee
ver: 3.5.1a | last updated:
August 8, 2022 at 01:11 pm
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