Tobacco Tax Return Instructions 2025

# Form 1350 - Instructions

Tobacco Tax Return

# General Information

Complete this return if you're a tobacco products distributor responsible for the tax imposed by Idaho Code section 63-2552. The return is due on the 20th day of the month immediately following the tax period.
If you're required to file a monthly report with Idaho to comply with the federal Prevent All Cigarette Trafficking (PACT) Act, you must file your PACT Act report by the 10th day of the month. Instead of filing a PACT Act report on the 10th and your tax return on the 20th, you can meet both filing requirements by filing your tax return on the 10th.
However, you must include with your return either an addendum or internal report that lists the brand of cigarettes and smokeless tobacco you're selling. You still have the option of paying any tax you owe on or before the 20th.
If you're a delivery seller, please include the name, address, and phone number of your common carrier.
File a return even when you don't owe tax.
Sign your return. Include the name of the person signing, title, date, and phone number.
Schedules. If you need schedules, visit our website at tax.idaho.gov/tob.
Rounding Amounts. Round amounts to the nearest whole dollar.
Check the box if you're:

• Amending a return. See the instructions for amended returns.
• Changing your address. Strike through the old address and write in the new one.
• Cancelling your tobacco tax permit. The permit will be cancelled effective the last day of the reporting period of the return.

Amended returns. Submit an amended return using a copy of your original return. If you need a copy of the original return, contact the Idaho State Tax Commission. Complete the entire form using the corrected amounts. Don't enter the net change.

# Specific Instructions

Form 1350 - Instructions (continued) EIN00012 12-16-2025 Page 3 of 3
Contact us:
In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660 Hearing impaired (TDD) (800) 377-3529 Note: When you file a paper report, note at the top of the report if you paid with ACH debit or ACH credit for electronic fund transfer.
Electronic payments of $100,000 or more. Idaho law requires you to use ACH debit or ACH credit.
Check payments. Make your check or money order payable to the Idaho State Tax Commission and include the payment with your return.
Mail paper returns and payments to:
PO Box 76
Boise ID 83707-0076