IDAPA 35.01.10.011 — CIGARETTE AND TOBACCO PRODUCTS SUBJECT TO TAX

Sections 63-2506, 63-2510, 63-2510A, 63-2552, 63-2552A, 63-2552B, Idaho Code
01.
Cigarette Tax. Cigarette tax is due when a cigarette stamp is affixed to a package of cigarettes.
(7-1-25)
a.
Only an Idaho tribe, an enrolled Idaho tribal member, or a business wholly owned and operated by
the tribe or tribal member, can purchase unstamped packages of cigarettes for delivery to the reservation.
(7-1-25)
b.
Non-tribal retailers located within a tribal reservation are forbidden from selling cigarettes without
an Idaho cigarette stamp affixed.
(7-1-25)