IDAPA 35.01.10.016 — WHOLESALER'S CREDIT OR REFUND CLAIMS

Sections 63-2510, 63-2559, Idaho Code
01.
Stamped Cigarette Tax Credits or Refunds. Stamps affixed to cigarettes destroyed by the
manufacturer or wholesaler as a result of cigarettes being unmarked may be redeemed by the wholesaler for credit
against future tax due if:
(7-1-25)
a.
The wholesaler provides an affidavit or returned goods receipt from the manufacturer detailing the
number of packages, package type, and date the stamped cigarettes were returned. The returned goods receipt will
include a bill of lading.
(7-1-25)
b.
The wholesaler submits a request for stamped cigarette destruction to the Tax Commission in
writing at least ten (10) working days prior to the scheduled destruction. The notice has to include a complete
description of the number of packages, package type, date and time, and manner the stamped cigarettes will be
destroyed. All requests have to be approved by the Tax Commission prior to destruction.
(7-1-25)
02.
Tobacco Products Tax Credits and Refunds. Credit or refund claims can be made for
unmarketable tobacco products using the following methods:
(7-1-25)
a.
Records are provided documenting the return of tobacco products to the manufacturer.
(7-1-25)
b.
The distributor destroys tobacco products after submitting a destruction request form to the Tax
Commission. Tobacco products can be destroyed in a manner authorized by the Tax Commission after receiving
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.10 - Idaho Cigarette & Tobacco
State Tax Commission
Products Taxes Administrative Rules
Section 021
Page 5
approval.
(7-1-25)