Idaho Code § 63-2552: Tax imposed — Rate.

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;

(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.