Apply for a Cigarette Tax Permit

Use Form CIG to apply for an Idaho cigarette or tobacco tax permit. Neither permit is transferable.

pdf 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 83722-3220

You should receive your permit within four weeks.