IDAPA 35.01.10.012 — TAX PERMITS

Sections 63-2503, 63-2504, 63-2526, 63-2554, Idaho Code
01.
Cigarette Tax Permit. A wholesaler does not need a cigarette tax permit when buying only
stamped cigarettes. It is mandatory to have a cigarette tax permit when:
(7-1-25)
a.
The wholesaler affixes Idaho stamps to packages of cigarettes.
(7-1-25)
b.
The wholesaler is located in Idaho and makes interstate commerce sales of cigarettes.
(7-1-25)
c.
The wholesaler makes sales delivered to a reservation and the purchaser is the U.S. military, an
Idaho tribe, an enrolled Idaho tribal member, or a business wholly owned and operated by the tribe or tribal member.
(7-1-25)
02.
Permits Non-Transferable. When a business is sold or transferred the permits are not transferable.
(7-1-25)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.10 - Idaho Cigarette & Tobacco
State Tax Commission
Products Taxes Administrative Rules
Section 015
Page 4
a.
It is mandatory for the new owner or lessee to obtain their own permits.
(7-1-25)
b.
If the previous owner does not cancel their permits, they may be responsible for all tax, penalty, and
interest resulting from the use of their permit by the new owner or lessee.
(7-1-25)
c.
Cancellation of a permit is accomplished by written notice to the Tax Commission.
(7-1-25)