Idaho § 63-2552 TAX IMPOSED — RATE

Idaho Statutes

§ 63-2552 — TAX IMPOSED — RATE

Idaho § 63-2552

Title 63REVENUE AND TAXATION

Ch. 25CIGARETTE AND TOBACCO PRODUCTS TAXES

This text of Idaho § 63-2552 (TAX IMPOSED — RATE) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-2552 (2026).

Text

There is levied and there shall be collected a tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state at the rate of thirty-five percent (35%) of the wholesale sales price of such tobacco products; provided, however, that the combined tax on a cigar imposed by this section and section 63-2552A, Idaho Code, shall not exceed fifty cents ($0.50) per cigar. Such tax shall be imposed at the time the distributor:

(1)Brings, or causes to be brought, into this state from without the state tobacco products for sale;

(2)Makes, manufactures, or fabricates tobacco products in this state for sale in this state; or

(3)Ships or transports tobacco products to retailers in this state, to be sold by those retailers.

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There is levied and there shall be collected a tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state at the rate of thirty-five percent (35%) of the wholesale sales price of such tobacco products; provided, however, that the combined tax on a cigar imposed by this section and section 63-2552A, Idaho Code, shall not exceed fifty cents ($0.50) per cigar. Such tax shall be imposed at the time the distributor:
(1) Brings, or causes to be brought, into this state from without the state tobacco products for sale;
(2) Makes, manufactures, or fabricates tobacco products in this state for sale in this state; or
(3) Ships or transports tobacco products to retailers in this state, to be sold by those retailers.