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