US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2553.  LEGISLATIVE INTENT. It is the intent and purpose of this chapter
to levy a tax on all tobacco products sold, used, consumed, handled, or
distributed within this state and to collect the tax from the distributor as
defined in section 63-2551[, Idaho Code]. It is the further intent and purpose
of this chapter to impose the tax only once but nothing in this chapter shall
be construed to exempt any person taxable under any other law or under any
other tax imposed by the state of Idaho.