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2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Section 63-2552B - TOBACCO PRODUCTS USE TAX.


ID Code § 63-2552B (2014) What's This?

63-2552B. Tobacco products use tax. Any person who does not hold a tobacco products tax permit who possesses, purchases or consumes tobacco products upon which tax imposed by this chapter has not been paid, including tobacco products sold by internet, catalog, telephone and facsimile sellers, is liable for the taxes imposed by sections 63-2552 and 63-2552A, Idaho Code, to be reported and paid as required in section 63-2560, Idaho Code.


History:

[63-2552B, added 2008, ch. 20, sec. 3, p. 32.]

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