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, 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; provided, however, that the combined tax on a cigar imposed by this section and section 63-2552, Idaho Code, shall not exceed fifty cents ($0.50) per cigar. 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)  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 develop and implement school safety improvements and to facilitate and provide substance abuse prevention programs in the public school system and the Idaho bureau of educational services for the deaf and the blind, less two hundred thousand dollars ($200,000) that 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 less eighty thousand dollars ($80,000) that shall be remitted to the commission on Hispanic affairs to be used for substance abuse prevention efforts in collaboration with the state department of education. Fifty percent (50%) of the tax collected pursuant to this section 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 on 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 in excess to the operations needs of the laboratory for juvenile drug testing will be deposited in the public school income fund for substance abuse prevention 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.

History:

[63-2552A, added 1994, ch. 447, sec. 3, p. 1432; am. 1995, ch. 160, sec. 2, p. 638; am. 1995, ch. 368, sec. 3, p. 1283; repealed 1995, ch. 368, sec. 4, p. 1283; new section added 1995, ch. 368, sec. 6, p. 1284; am. 1996, ch. 261, sec. 4, p. 861; am. 1996, ch. 261, sec. 5, p. 861; am. 1997, ch. 268, sec. 5, p. 771; am. 2000, ch. 469, sec. 131, p. 1593; am. 2014, ch. 325, sec. 2, p. 808; am. 2018, ch. 94, sec. 2, p. 202; am. 2023, ch. 291, sec. 2, p. 882.]