{"data":{"id":"us-id/idaho-code-63-2552","jurisdiction":"us-id","citation":"Idaho Code § 63-2552","heading":"Tax imposed — Rate.","body":"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:\n(1) Brings, or causes to be brought, into this state from without the state tobacco products for sale;\n(2) Makes, manufactures, or fabricates tobacco products in this state for sale in this state; or\n(3) Ships or transports tobacco products to retailers in this state, to be sold by those retailers.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 25 CIGARETTE AND TOBACCO PRODUCTS TAXES"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch25/sect63-2552/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:48Z","sha256":"b76073545801c7a529fefe2f0d1bf4e3317e032880fe9a0145e5aa1d405e9bf3","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-2551","next":"us-id/idaho-code-63-2552a"},"notice":"GroundRules: Original legal text. Not legal advice."}