TITLE 63

REVENUE AND TAXATION

CHAPTER 25

CIGARETTE AND TOBACCO PRODUCTS TAXES

63-2522.  Imposition and rate of tax. Commencing March 1, 1987, and ending July 1, 1987, in addition to the tax imposed by section 63-2506, Idaho Code, there is hereby imposed a tax upon the purchase, storage, use, consumption, handling, distribution or wholesale sale of cigarettes at the rate of 89/200 of $.01 for each cigarette, which tax shall be paid by the wholesaler and collected by the state tax commission.

The moneys collected under this section shall be deposited into the general account.

History:

[63-2522, added 1987, ch. 254, sec. 3, p. 518.]