63-2551. TOBACCO PRODUCTS TAX — DEFINITIONS. As used in this act:
(1) "Tobacco products" shall mean any cigars, cheroots, stogies, smoking tobacco (including granulated, plug, cut, crimp cut, ready rubbed and any other kinds and forms of tobacco suitable for smoking in a pipe or cigarette), chewing tobacco (including cavendish, twist, plug, scrap and any other kinds and forms of tobacco suitable for chewing) and snuff, however prepared; and shall include any other articles or products made of tobacco except cigarettes;
(2) "Manufacturer" means a person who manufactures and sells tobacco products;
(3) "Distributor" means (a) any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into this state from without the state any tobacco products for sale, (b) any person who makes, manufactures, or fabricates tobacco products in this state for sale in this state, (c) any person engaged in the business of selling tobacco products without this state who ships or transports tobacco products to retailers in this state, to be sold by those retailers;
(4) "Subjobber" means any person, other than a manufacturer or distributor, who buys tobacco products from a distributor and sells them to persons other than the ultimate consumers;
(5) "Retailer" means any person engaged in the business of selling tobacco products to ultimate consumers;
(6) "Sale" means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, and includes and means all sales made by any person. It includes a gift by a person engaged in the business of selling tobacco products, for advertising, as a means of evading the provisions of this chapter, or for any other purposes whatsoever;
(7) "Wholesale sales price" means the established price for which a manufacturer or any person sells a tobacco product to a distributor that is not a related person as defined in section 267 of the Internal Revenue Code, exclusive of any discount or other reduction;
(8) "Business" means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state;
(9) "Place of business" means any place where tobacco products are manufactured, stored, or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane or train;
(10) "Retail outlet" means each place of business from which tobacco products are sold to consumers;
(11) "Commission" means the Idaho state tax commission.
History:
[63-2551, added 1972, ch. 289, sec. 1, p. 725; am. 2008, ch. 20, sec. 2, p. 31; am. 2011, ch. 2, sec. 3, p. 5.]
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.