63-2506. IMPOSITION OF TAX. (1) On and after July 1, 2005, a tax upon the purchase, storage, use, consumption, handling, distribution or wholesale sale of cigarettes is hereby imposed at the rate of fifty-seven cents (57¢) per package of twenty (20) cigarettes, which tax shall be paid by the wholesaler and collected by the state tax commission. Beginning July 1, 2014, and every year thereafter, of the tax collected pursuant to this subsection, three million three hundred fifteen thousand dollars ($3,315,000) shall be subject to appropriation to the public school income fund to be utilized to develop and implement school safety improvements and to facilitate and provide substance abuse prevention programs in the public school system and the Idaho bureau of educational services for the deaf and the blind. Beginning July 1, 2014, and every year thereafter, of the tax collected pursuant to this subsection, three million three hundred fifteen thousand dollars ($3,315,000) shall be subject to appropriation to the department of juvenile corrections for distribution to the counties to be utilized for county juvenile probation services.
(2) Appropriated funds shall be distributed quarterly to the counties based upon the percentage the population of the county bears to the population of the state as a whole.
(3) The remaining moneys collected and those moneys not appropriated under the provisions of this section shall be distributed as specified in section 63-2520, Idaho Code.
History:
[63-2506, added 1974, ch. 211, sec. 6, p. 1548; am. 1987, ch. 254, sec. 1, p. 517; am. 1994, ch. 447, sec. 2, p. 1432; am. 1995, ch. 160, sec. 1, p. 638; am. 1995, ch. 368, sec. 2, p. 1282; repealed 1995, ch. 368, sec. 4, p. 1283; new section added 1995, ch. 368, sec. 5, p. 1283; am. 1997, ch. 268, sec. 4, p. 771; am. 2003, ch. 362, sec. 1, p. 966; am. 2005, ch. 404, sec. 1, p. 1377; am. 2014, ch. 115, sec. 2, p. 329; am. 2018, ch. 94, sec. 1, p. 201.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Section 63-2502 - DEFINITIONS.
Section 63-2504 - QUALIFICATIONS OF WHOLESALERS.
Section 63-2505 - TRANSPORTATION OF CIGARETTES.
Section 63-2506 - IMPOSITION OF TAX.
Section 63-2507 - STAMPS TO BE PRINTED — AFFIXED TO INDIVIDUAL PACKAGES.
Section 63-2508 - STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN STATE.
Section 63-2509 - COMPENSATION FOR AFFIXING STAMPS.
Section 63-2510 - PAYMENT OF TAX — RETURNS — ACCOUNTING FOR STAMPS.
Section 63-2511 - RECORDS TO BE KEPT — INSPECTION.
Section 63-2513 - CONTRABAND ARTICLES.
Section 63-2514 - SEARCH AND SEIZURE.
Section 63-2515 - COMPROMISE AND CONFISCATION.
Section 63-2516 - COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO.
Section 63-2517 - JURISDICTION OVER NONRESIDENTS.
Section 63-2519 - CIVIL ACTION — INJUNCTION.
Section 63-2520 - DISTRIBUTION OF MONEYS COLLECTED.
Section 63-2521 - REFUNDS — LIMITATIONS — INTEREST.
Section 63-2522 - IMPOSITION AND RATE OF TAX.
Section 63-2523 - PROHIBITIONS.
Section 63-2525 - CRIMINAL PENALTIES.
Section 63-2526 - ADMINISTRATIVE SANCTIONS.
Section 63-2527 - GENERAL PROVISIONS.
Section 63-2528 - DEFINITIONS.
Section 63-2529 - APPLICABILITY.
Section 63-2551 - TOBACCO PRODUCTS TAX — DEFINITIONS.
Section 63-2552 - TAX IMPOSED — RATE.
Section 63-2552A - ADDITIONAL TAX IMPOSED — RATE.
Section 63-2552B - TOBACCO PRODUCTS USE TAX.
Section 63-2553 - LEGISLATIVE INTENT.
Section 63-2554 - PERMIT REQUIRED.
Section 63-2555 - BOOKS AND RECORDS TO BE PRESERVED — ENTRY AND INSPECTION BY COMMISSION.
Section 63-2556 - PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE CONSUMER.
Section 63-2559 - WHEN CREDIT MAY BE OBTAINED FOR TAX PAID.
Section 63-2560 - TAX PAYABLE MONTHLY — RETURNS — OTHER THAN MONTHLY RETURNS — PROCEDURE.
Section 63-2561 - TITLE OF ACT.
Section 63-2562 - ADDITIONS AND PENALTIES.
Section 63-2563 - COLLECTION AND ENFORCEMENT.