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 Delivery Seller
A delivery seller makes delivery sales. Delivery sales are sales of cigarettes, smokeless tobacco, or ENDS made to a consumer when:
- The consumer typically submits an order by telephone, the mail, the internet, or isn’t otherwise physically present when the purchase is made, or
- The cigarettes, smokeless tobacco, or ENDS is delivered by common carrier or other delivery service, or
- The seller isn’t in the physical presence of the buyer when the buyer takes possession of the product.
Cigarette Tax History
Cigarettes come in different sized packs, so the tax is based on the single cigarette or stick. The current cigarette tax rate is .0285 cents per stick. Therefore, the tax is 57 cents for a standard pack of 20 cigarettes.
The Idaho cigarette tax began in 1945 and has changed as follows:
| Year | Rate per 20-pack | Per cigarette (stick rate) |
|---|---|---|
| 2003 | $.57 | $.0285 |
| 1994 | $.28 | $.0140 |
| 1987 | $.18 | $.0090 |
| 1974 | $.09 | $.0046 |
| 1972 | $.09 | $.0045 |
| 1963 | $.07 | $.0035 |
| 1961 | $.06 | $.0030 |
| 1959 | $.05 | $.0025 |
| 1955 | $.04 | $.0020 |
| 1947 | $.03 | $.0015 |
| 1945 | $.02 | $.0010 |