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 percent (35%) of the wholesale sales price of such tobacco products; provided, however, that the combined tax on a cigar imposed by this section and section 63-2552A, Idaho Code, shall not exceed fifty cents ($0.50) per cigar. Such tax shall be imposed at the time the distributor:
(1)  Brings, or causes to be brought, into this state from without the state tobacco products for sale;
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Terms Used In Idaho Code 63-2552

  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
(2)  Makes, manufactures, or fabricates tobacco products in this state for sale in this state; or
(3)  Ships or transports tobacco products to retailers in this state, to be sold by those retailers.