Any business that sells cigarettes at wholesale in Idaho and delivery sellers must have a cigarette tax permit and file monthly cigarette tax returns.
Definition of cigarette
Cigarette tax applies only to cigarettes, which are defined by the wrapping material. If the wrapper is made of mostly paper or a material other than tobacco, it’s considered a cigarette for tax purposes. Tobacco tax, which is taxed at a different rate, is imposed on all other tobacco products, whether smoked, chewed, or snuffed.
Complying with the federal PACT Act
If you sell cigarettes, electronic nicotine delivery systems (ENDS), or smokeless tobacco products, you must follow the Prevent All Cigarette Trafficking (PACT) Act. This federal law went into effect July 1, 2010, and requires you to register with Idaho, submit monthly reports, and meet certain requirements. See the PACT Act webpage for details.
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.