63-2552. TAX IMPOSED — RATE. (1) From and after July 1, 1972, there is levied and there shall be collected a tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state at the rate of thirty-five per cent (35%) of the wholesale sales price of such tobacco products. Such tax shall be imposed at the time the distributor (a) brings, or causes to be brought, into this state from without the state tobacco products for sale, (b) makes, manufactures, or fabricates tobacco products in this state for sale in this state, or (c) ships or transports tobacco products to retailers in this state, to be sold by those retailers.
(2) A floor stocks tax is hereby imposed upon every distributor of tobacco products at the rate of thirty-five per cent (35%) of the wholesale sales price of each tobacco product in his possession or under his control on July 1, 1972.
Each distributor, within twenty (20) days after July 1, 1972, shall file a report with the commission, in such form as the commission may prescribe, showing the tobacco products on hand on July 1, 1972, and the amount of tax due thereon.
The tax imposed by this subdivision shall be due and payable within twenty (20) days after July 1, 1972, and thereafter shall bear interest at the rate of one per cent (1%) per month.
History:
[63-2552, added 1972, ch. 289, sec. 2, p. 725; am. 1974, ch. 173, sec. 1, p. 1432.]
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.