{"data":{"id":"us-id/idaho-code-63-2522","jurisdiction":"us-id","citation":"Idaho Code § 63-2522","heading":"Imposition and rate of tax.","body":"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.\nThe moneys collected under this section shall be deposited into the general account.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 25 CIGARETTE AND TOBACCO PRODUCTS TAXES"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch25/sect63-2522/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:48Z","sha256":"a00aa3d5c957b6b684fa7ddec631ccc1935284903042f452b239df84ffbf0777","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-2521","next":"us-id/idaho-code-63-2523"},"notice":"GroundRules: Original legal text. Not legal advice."}