PCA

Idaho

Alerts & Updates

Key Contacts

Idaho State Tax Commission
(208) 334-7660
taxrep@tax.idaho.gov

Idaho Secretary of State
(208) 334-2852
elections@sos.idaho.gov

PCA Contact

Joshua Habursky
Glynn Loope joshua@premiumcigars.orgglynn@premiumcigars.org

Legislative Information

2019 Session Info
2019 Partisan Splits

Taxation

Idaho imposes a tax on the sale, use, consumption, handling, or distribution of all tobacco products in the state. The tax is imposed at the time the distributor: brings, or causes to be brought, into this state from without the state tobacco products for sale; makes, manufactures, or fabricates tobacco products in this state for sale in this state; or ships or transports tobacco products to retailers in this state, to be sold by those retailers. Any person who does not hold a tobacco products tax permit who possesses, purchases, or consumes tobacco products on which the tax has not been paid, is liable for the tax.

Idaho Code § 63-2552: Tax imposed; rate

Idaho Code § 63-2552A: Additional tax imposed; rate

Idaho Code § 63-2552B: Tobacco products use tax

Idaho State Tax Commission staff reported that localities do not levy additional taxes on tobacco products.

The tax on tobacco products is 40% of the wholesale sales price.

Idaho Code § 63-2552: Tax imposed; rate

Idaho Code § 63-2552A: Additional tax imposed; rate

Tobacco products distributors must file a Tobacco Tax Return (Form 1350) and associated schedules on or before the 20th day of each month, along with payment for taxes due. A return must be filed even if no tax is due. Any person who does not hold a Tobacco Tax Permit who possesses, purchases, or consumes tobacco products on which the tax has not been paid, is liable for the tax and must file an Idaho Self-Assessed Tobacco Tax Worksheet and Return (Form 1350-U). Tax filings may be submitted electronically through the Taxpayer Access Point. 

Idaho Code § 63-2560: Tax payable monthly; returns; other than monthly returns; procedure

Form Type / NameForm Number / Link
Idaho State Tax Commission: Tobacco Tax Forms and PublicationsTax Forms and Publications
Tobacco Tax Return – InstructionsForm 1350
Idaho Tobacco Products (Except Cigarettes) Purchases/Shipments into IdahoForm TB-1350A
Idaho Tobacco Products (Except Cigarettes) Out-of-State SalesForm TB-1350B
Idaho Tobacco Products (Except Cigarettes) – Sales to other Idaho Distributor & Sales to Exempt OrganizationsForm TB-1350C
Idaho Self-Assessed Tobacco Tax Worksheet and ReturnForm 1350-U
Idaho Cigarette and Tobacco Tac Permit ApplicationForm CIG

Cigar and Smoking Tobacco Definitions

“Smoking” includes the possession of any lighted tobacco product in any form.

Idaho Code § 39-5502(9)

“Tobacco products” means any cigars, cheroots, stogies, smoking tobacco (including granulated, plug, cut, crimp cut, ready rubbed and any other kinds and forms of tobacco suitable for smoking in a pipe or cigarette), chewing tobacco (including cavendish, twist, plug, scrap and any other kinds and forms of tobacco suitable for chewing) and snuff, however prepared, and includes any other articles or products made of tobacco except cigarettes.

Idaho Code § 63-2551(1)

A “distributor” is:

  • Any person engaged in the business of selling tobacco products in Idaho who brings, or causes to be brought, into the state any tobacco products for sale
  • Any person who makes, manufactures, or fabricates tobacco products in Idaho for sale in the state, or
  • Any person engaged in the business of selling tobacco products without Idaho who ships or transports tobacco products to retailers in the state, to be sold by those retailers

Idaho Code § 63-2551(3)

A “retailer” is any person engaged in the business of selling tobacco products to ultimate consumers.

Idaho Code § 63-2551(5)

A “subjobber” is any person, other than a manufacturer or distributor, who buys tobacco products from a distributor and sells them to persons other than the ultimate consumers.

Idaho Code § 63-2551(4)

A “manufacturer” is a person who manufactures and sells tobacco products.

Idaho Code § 63-2551(2)

“Wholesale sales price” means the established price for which a manufacturer or any person sells a tobacco product to a distributor that is not a related person, exclusive of any discount or other reduction.

Idaho Code § 63-2551(7)

“Sale” means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, and includes and means all sales made by any person. It includes a gift by a person engaged in the business of selling tobacco products, for advertising, as a means of evading the tobacco products tax, or for any other purposes whatsoever.Idaho Code § 63-2551(6)

Restrictions

Idaho law prohibits smoking in the following locations:

  • Public places, including buildings, offices, shops, restrooms, waiting rooms for means of transportation or common carriers, restaurants, theaters, auditoriums, museums, art galleries, hospitals, libraries, indoor shopping malls, indoor sports arenas, concert halls, airport passenger terminals, elementary or secondary school buildings and educational facilities, retail stores, grocery stores, arcades, barbershops, hair salons, laundromats, sports or fitness facilities
  • Common areas such as lobbies, hallways, restaurants, and other designated dining areas and restrooms of nursing homes, resorts, hotels, motels, bed and breakfast lodging facilities and other similar lodging facilities
  • Licensed childcare facilities when any child is present
  • Public means of mass transportation such as vans, trains, taxicabs, and limousines when passengers are present
  • Within 20 feet of entrances and exits of public buildings and facilities
  • Publicly-owned buildings or offices
  • Public meetings
  • Elevators
  • On any bus except a charter bus

Idaho Code § 39-5503: Prohibitions; exceptions

Idaho Code § 39-5505: Smoking in elevators prohibited

Idaho Code § 39-5510: Smoking on buses

Idaho Code § 39-5502: Definitions

Signs indicating that smoking is prohibited must be conspicuously posted in each elevator and at each entrance to an elevator car or bank of elevators.

Idaho Code § 39-5505: Smoking in elevators prohibited

Nothing in the Clean Indoor Air Act prevents local, county, or municipal governments from adopting ordinances or regulations more restrictive than the provisions contained in state law.

Idaho Code § 39-5511: Local provisions

The following are exempt from the ban on smoking, subject to conditions:

  • Bars
    • A “bar” is any indoor area open to the public operated primarily for the sale and service of alcoholic beverages for on-premises consumption and where:
      • the service of food is incidental to the consumption of such beverages, OR
      • no person under the age of 21 years is permitted except as it pertains to employees, musicians, and singers, and all public entrances are clearly posted with signs warning patrons that it is a smoking facility and that persons under 21 years of age are not permitted. “Bar” does not include any area within a restaurant.
  • Retail businesses primarily engaged in the sale of tobacco or tobacco products
  • Buildings ownedand operated by social, fraternal, or religious organizations when used by the membership of the organization, their guests or families, or any facility that is rented or leased for private functions from which the public is excluded and for which arrangements are under the control of the sponsor of the function
  • Designated rooms in hotels, motels, bed and breakfast lodging facilities, and other similar lodging facilities
  • Theatrical production sites, if smoking is an integral part of the story in the theatrical production
  • Areas of owner-operated businesses, with no employees other than the owner-operators, that are not commonly open to the public
  • Any office or business, other than childcare facilities, located within the proprietor’s private home when all such offices and/or businesses occupy less than 50% of the total area within the private home
  • Idaho state veterans homes that permit smoking in designated areas, provided that physical barriers and ventilation systems are used to reduce smoke in adjacent nonsmoking areas
  • A designated employee breakroom established by a small business owner employing 5 or fewer employees, provided that all of the following conditions are met:
    • The breakroom is not accessible to minors
    • The breakroom is separated from other parts of the building by a floor to ceiling partition
    • The breakroom is not the sole means of entrance or exit to the establishment or its restrooms and is located in an area where no employee is required to enter as part of the employee’s work responsibilities. For purposes of this paragraph, the term “work responsibilities” does not include custodial or maintenance work performed in a breakroom when it is unoccupied, and
    • “Warning: Smoking Permitted” signs are prominently posted in the smoking breakroom and properly maintained by the employer. The letters on such signs shall be at least one (1) inch in height

Idaho Code § 39-5503: Prohibitions; exceptions

Idaho Code § 39-5502: Definitions

Idaho law does not provide a specific application procedure to qualify for exemption from the smoking ban. Localities may have specific requirements.

Individuals under 18 years of age cannot possess, receive, sell, distribute, use, or consume tobacco products, attempt any of the foregoing, or provide false identification, or make any false statement regarding their age in an attempt to obtain tobacco products. A minor may possess but not sell or distribute tobacco products in the course of employment, for duties such as stocking shelves or carrying purchases to customers’ vehicles. Similarly, it is illegal to sell, distribute, or offer tobacco products to a minor.

Idaho Code § 39-5703: Possession, distribution, or use by a minor

Idaho Code § 39-5705: Sale or distribution of tobacco products and electronic cigarettes to a minor

Tobacco retailers may display a sign in each location where tobacco products are sold or distributed. A sign may be clearly visible to the customer and the seller and must state: 

“STATE LAW PROHIBITS THE SALE OF TOBACCO PRODUCTS TO PERSONS UNDER THE AGE OF EIGHTEEN (18) YEARS. PROOF OF AGE REQUIRED. ANYONE WHO SELLS OR DISTRIBUTES TOBACCO TO A MINOR IS SUBJECT TO STRICT FINES AND PENALTIES. MINORS ARE SUBJECT TO FINES AND PENALTIES.”

Idaho Code § 39-5704(6): Permitting of tobacco product retailers

Nothing in state law prohibits local units of government from passing more stringent ordinances. However, local units of government do not have the power to require a permit or license for the sale or distribution of tobacco products or electronic cigarettes.

Idaho Code § 39-5713: Local ordinances

In Idaho, it is illegal to sell or distribute tobacco products for free or below the cost of such products to the sellers or distributors of the products for commercial or promotional purposes, to members of the general public in public places, or at public events.

Idaho Code § 39-5707(2): Opened packages and samples

Distribution of tobacco samples is subject to tax and licensing requirements, as the term “sale” includes a gift by a person engaged in the business of selling tobacco products, for advertising, as a means of evading the tobacco products tax, or for any other purposes whatsoever.

Idaho Code § 63-2551(6)

Nothing in state law prohibits local units of government from passing more stringent ordinances. However, local units of government do not have the power to require a permit or license for the sale or distribution of tobacco products or electronic cigarettes.

Idaho Code § 39-5713: Local ordinances

Operating Your Business

Tobacco businesses in Idaho must first register with the Secretary of State and obtain a Seller’s Permit from the State Tax Commission by using the online Idaho Business Registration (IBR) Application. 

Any person engaged in the business of a distributor or subjobber of tobacco products at any place of business must then obtain a Tobacco Tax Permit by filing the Idaho Cigarette and Tobacco Tax Permit Application (Form CIG). There is no fee, and Tobacco Tax Permits are valid until terminated or revoked.

Idaho Code § 63-2554: Permit required

In order to legally sell tobacco products to the public in Idaho, tobacco retailers must obtain an Idaho Tobacco Permit for each place of business from the Department of Health and Welfare by completing the online application on the Idaho Tobacco Project website. There is no fee, but Idaho Tobacco Permits expire each year on December 31st and must be renewed annually on the Idaho Tobacco Project website.

Idaho Code § 39-5704: Permitting of Tobacco Products

Tobacco products distributors must file a Tobacco Tax Return (Form 1350) and associated schedules on or before the 20th day of each month, along with payment for taxes due. A return must be filed even if no tax is due. Any person who does not hold a Tobacco Tax Permit who possesses, purchases, or consumes tobacco products on which the tax has not been paid, is liable for the tax and must file an Idaho Self-Assessed Tobacco Tax Worksheet and Return (Form 1350-U). Tax filings may be submitted electronically through the Taxpayer Access Point.

Idaho Code § 63-2560: Tax payable monthly; returns; other than monthly returns; procedure

Idaho law exempts bars from its smoking ban. Bars may, therefore, allow smoking and drinking on their premises if:

  • the service of food is incidental to the consumption of alcoholic beverages, OR
  • no person under the age of 21 years is permitted except as it pertains to employees, musicians, and singers, and all public entrances are clearly posted with signs warning patrons that it is a smoking facility and that persons under 21 years of age are not permitted. “Bar” does not include any area within a restaurant.

However, Idaho law does not provide a specific application procedure to qualify for exemption from the smoking ban. Localities may have specific requirements.

Idaho Code § 39-5503: Prohibitions; exceptions
Idaho Code § 39-5502: Definitions

Local units of government do not have the power to require a permit or license for the sale or distribution of tobacco products or electronic cigarettes.

Idaho Code § 39-5713: Local ordinances

Form Type / NameForm Number / Link
Idaho State Tax Commission: Tobacco Tax Forms and PublicationsTax Forms and Publications
Idaho Business Registration System and Permit/Account ApplicationsRegistration and Applications
Idaho Business Registration (IBR) InformationIBR Information
Idaho Cigarette and Tobacco Tac Permit ApplicationForm CIG
Tobacco Tax Return – InstructionsForm 1350
Idaho Tobacco Products (Except Cigarettes) Purchases/Shipments into IdahoForm TB-1350A
Idaho Tobacco Products (Except Cigarettes) Out-of-State SalesForm TB-1350B
Idaho Tobacco Products (Except Cigarettes)- Sales to other Idaho Distributors / Sales to Exempt Organizations Form TB-1350C
Idaho Self-Assessed Tobacco Tax Worksheet and ReturnForm 1350-U
Idaho Tobacco Project WebsiteProject Website

Political Involvement

 “Lobby” and “lobbying” mean attempting through contacts with, or causing others to make contact with, members of the legislature or legislative committees or an executive official, to influence the approval, modification, or rejection of any legislation by the state legislature or any committee thereof or by the governor or to develop or maintain relationships with, promote goodwill with, or entertain members of the legislature or executive officials. “Lobby” and “lobbying” also mean communicating with an executive official for the purpose of influencing the consideration, amendment, adoption, or rejection of any rule or rulemaking, or any rate-making decision, procurement, contract, bid, or bid process, financial services agreement, or bond issue. 

Neither “lobby” nor “lobbying” include an association’s or other organization’s act of communicating with the members of that association or organization, and neither “lobby” nor “lobbying” include communicating with an executive official for the purpose of carrying out ongoing negotiations following the award of a bid or a contract, communications involving ongoing legal work and negotiations conducted by and with attorneys for executive agencies, interactions between parties in litigation or other contested matters, or communications among and between members of the legislature and executive officials and their employees, or by state employees while acting in their official capacity or within the course and scope of their employment.

Idaho Code § 67-6602(j)

A “lobbyist” is any person who lobbies.

Idaho Code § 67-6602(k)

“Lobbyist’s employer” means the person or persons by whom a lobbyist is employed, directly or indirectly, and all persons by whom he or she is compensated for acting as a lobbyist.

Idaho Code § 67-6602(l)

“Expenditure” includes any payment, contribution, subscription, distribution, loan, advance, deposit, or gift of money or anything of value, and includes a contract, promise, or agreement, whether or not legally enforceable, to make an expenditure. The term “expenditure” also includes a promise to pay, a payment or a transfer of anything of value in exchange for goods, services, property, facilities or anything of value for the purpose of assisting, benefiting or honoring any public official or candidate, or assisting in furthering or opposing any election campaign.

Idaho Code § 67-6602(h)

Before doing any lobbying, or within 30 days after being employed as a lobbyist, whichever occurs first, a lobbyist must register with the Secretary of State by filing a Registration Statement (Form L-1) and a registration fee of $10. Form L-1 must be filed on or before January 10th of every year.

Idaho Code § 67-6617: Registration of lobbyists

Every registered lobbyist must file Monthly Reports (Form L-3) of his or her lobbying activities while the legislature is in session on or before the 15th day of each month. Every registered lobbyist must also file an Annual Report (Form L-2) on January 31st of each year, except that any lobbyist whose lobbying activities are confined only to executive officials must file Form L-2 semi-annually on January 31st and July 31st.

Idaho Code § 67-6619: Reporting by lobbyists

Form Type / NameForm Number / Link
Idaho Secretary of State: Lobbyist PortalLobbyist Portal
Lobbyist ReportsLobbyist Reports
Idaho Secretary of State: Lobbyist Information Lobbyist Information

Shipping Regulations

Hawaii does not have any specific restrictions concerning the shipping of tobacco products to consumers. However, Hawaii has specific restrictions concerning the shipping of cigarettes. 

Haw. Rev. Stat. § 245-16: Unlawful shipment of cigarettes; penalty; reports; liability for unpaid taxes

Every retailer engaged in the retail sale of other tobacco products upon which a tax is required to be paid must obtain a separate Retail Tobacco Permit for each place of business from the Department of Taxation by filing a Basic Business Application (Form BB-1) and a license fee of $20. A retailer that owns or controls more than one place of business may submit a single application for more than one Retail Tobacco Permit. Retail Tobacco Permits expire every year on November 30th and must be renewed annually by filing the same form. Form BB-1 can be filed electronically through Hawaii Business Express.

Haw. Rev. Stat.§ 245-2.5: Retail tobacco permit

Additional information about licensing in Hawaii is available under the Operating Your Business and Definitions tabs above.

Idaho has age-verification requirements for the shipping of tobacco products.  

Idaho Code § 39-5714: Requirements for Delivery Sales

Idaho Code § 39-5715: Age Verification Requirements

Idaho imposes a tax on the sale, use, consumption, handling, or distribution of all tobacco products in the state. The tax is imposed at the time the distributor: brings, or causes to be brought, into this state from without the state tobacco products for sale; makes, manufactures, or fabricates tobacco products in this state for sale in this state; or ships or transports tobacco products to retailers in this state, to be sold by those retailers. Any person who does not hold a tobacco products tax permit who possesses, purchases, or consumes tobacco products on which the tax has not been paid, is liable for the tax.

In the case where a person who is not a registered Idaho tobacco dealer ships tobacco products to a person who is both a retailer and a distributor, the shipper will be considered a manufacturer for purposes of all shipments of products intended for blending and/or repackaging and the receiver will be primarily liable for the tax. In the case where shipments are made to a person who is both a retailer and a distributor and products are prepackaged for retail sale, the shipper will be considered a distributor and will be primarily liable for the tax.

Idaho Code § 63-2552: Tax imposed; rate

Idaho Code § 63-2552A: Additional tax imposed; rate

Idaho Code § 63-2552B: Tobacco products use tax

Idaho Admin. Code Ch. 35.01.10: Idaho Cigarette and Tobacco Products Tax Administrative Rules  

Idaho State Tax Commission staff reported that localities do not levy additional taxes on tobacco products.

Idaho imposes shipping requirements and taxes on tobacco manufacturers and distributors.  The entity held liable for the tax varies based on who is registered and who is shipping the tobacco products. Separately stated nontaxable charges for shipping, handling, transportation, and delivery may not be used to avoid tax on the wholesale sales price of tobacco products.  The Idaho State Tax Commission has the authority to adjust the allocation of the wholesale sales price if it is unreasonable. 

Idaho Admin. Code Ch. 35.01.10: Idaho Cigarette and Tobacco Products Tax Administrative Rules  

Additional information about taxation in Idaho, including information about tax rates, filings, and forms, is available under the Taxation and Definitions tabs above.

Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.