Tobacco tax
- Prevent All Cigarette Trafficking (PACT) Act
- Idaho Code Title 63, Chapter 25 — Cigarette and Tobacco Products Tax
- Idaho Code Title 63, Chapter 42 — Illegal Drug Tax
- Cigarette and Tobacco Tax Rules
- Product Taxes Rules Committee
- Decisions: Tobacco
Tobacco delivered to your home
When you buy tobacco products over the Internet, over the phone, or from mail-order catalogs, you are generally not charged Idaho tax. In that case, you owe both use tax and tobacco tax.
Use tax is a tax on the purchase of goods that you put to use or store in Idaho. If you haven’t paid sales tax on these goods, you owe use tax.
To pay the tobacco tax, fill out 
Form 1350-U. To pay the use tax, fill out Form 850-U.
Make sure your roll-your-own tobacco is 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 tobaccoenforcement@ag.idaho.gov to register your email (or street) address.
The state of Idaho has the authority to seize illegal roll-your-own tobacco that isn’t listed on or has been removed from the Directory maintained by the AG’s Office. However, the Tax Commission understands it can be difficult to keep up with the requirements of all agencies that regulate tobacco products in Idaho. If you violate the law, we will make every effort to work with you to resolve your issue. In many cases, you can voluntarily turn over illegal roll-your-own tobacco to the Tax Commission.