2005 Idaho Code - 63-2552A — ADDITIONAL TAX IMPOSED -- RATE

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2552A.  ADDITIONAL TAX IMPOSED -- RATE. (1) In addition to the tax
imposed in section 63-2552, Idaho Code, from and after July 1, 1994, there is
levied and there shall be collected an additional tax upon the sale, use,
consumption, handling, or distribution of all tobacco products in this state
at the rate of five percent (5%) 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)  Each distributor, within twenty (20) days after July 1, 1994, shall
file a report with the commission, in such form as the commission may
prescribe, showing the tobacco products on hand on July 1, 1994, and the
amount of tax due thereon. The tax imposed in this subsection shall be due and
payable within twenty (20) days after July 1, 1994, and thereafter shall bear
interest at the rate of one percent (1%) per month.
    (3)  Fifty percent (50%) of the tax collected pursuant to this section
shall be subject to appropriation to the public school income fund to be
utilized to facilitate and provide substance abuse programs in the public
school system of which amount two hundred fifty thousand dollars ($250,000)
shall be remitted annually to the Idaho state police to increase toxicology
lab capacity in the bureau of forensic services for drug testing of juveniles,
and fifty percent (50%) shall be subject to appropriation to the department of
juvenile corrections for distribution quarterly to the counties to be utilized
for county juvenile probation services, based upon the percentage the
population of the county bears to the population of the state as a whole. The
moneys remitted to the Idaho state police shall be reviewed annually and any
money excess to the operations needs of the laboratory for juvenile drug
testing will be returned to the public school income fund for substance abuse
programs in the public school system. The laboratory may utilize this
increased toxicology capacity for adult drug testing to the extent that timely
testing for juveniles is not adversely impacted.