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 4 approval. (7-1-25) 017. – 020. (RESERVED)