There Is a Newer Version of the Idaho Code and Statutes
2010 Idaho Code
TITLE 63 REVENUE AND TAXATION
CHAPTER 25 CIGARETTE AND TOBACCO PRODUCTS TAXES
63-2501 PURPOSE.
REVENUE AND TAXATION
CHAPTER 25
CIGARETTE AND TOBACCO PRODUCTS TAXES
63-2501. Purpose. It is the intent and purpose of this act to levy a tax on all cigarettes sold, used, consumed, handled or distributed within this state, and to collect the tax from the person who first sells, uses, consumes, handles, or distributes the cigarettes.
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