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)