Idaho § 39-5718 - Registration and reporting requirements
Full text of Idaho Idaho Statutes § 39-5718 — Registration and reporting requirements, with citation guidance and answers to common questions.
§ 39-5718. Registration and reporting requirements
(1) Prior to making delivery sales or shipping tobacco products or electronic smoking devices in connection with any such sales, every business shall obtain a permit from the department and file with the state tax commission a statement setting forth the permittee’s name, trade name, and the address of the business’s principal place of business and any other place of business.
(2) No later than the tenth day of each calendar month, each permittee that has made a delivery sale or shipped or delivered tobacco products or electronic smoking devices in connection with any such sale during the previous calendar month shall file with the department and the state tax commission a memorandum or a copy of the invoice that provides for each and every such delivery sale:
(a) The name and address of the individual to whom the delivery sale was made;
(b) The brand or brands of the tobacco products or electronic smoking devices that were sold in such delivery sale; and
(c) The quantity of tobacco products or electronic smoking devices that were sold in such delivery sale.
(3) Any tobacco products or electronic smoking devices sold or attempted to be sold in a delivery sale that does not meet the requirements of this chapter shall be forfeited to the state of Idaho.
[39-5718, added 2003, ch. 273, sec. 3, p. 731; am. 2020, ch. 318, sec. 16, p. 913.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 39-5718
What does Idaho Statutes § 39-5718 cover?
Section 39-5718 ("Registration and reporting requirements") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 39-5718?
A common citation format is "Idaho Statutes § 39-5718" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 39-5718 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.