Idaho § 63-2552 - Tax imposed - Rate
Full text of Idaho Idaho Statutes § 63-2552 — Tax imposed - Rate, with citation guidance and answers to common questions.
§ 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.
[63-2552, added 1972, ch. 289, sec. 2, p. 725; am. 1974, ch. 173, sec. 1, p. 1432; am. 2023, ch. 291, sec. 1, p. 882.]
Frequently Asked Questions About Idaho § 63-2552
What does Idaho Statutes § 63-2552 cover?
Section 63-2552 ("Tax imposed - Rate") 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 § 63-2552?
A common citation format is "Idaho Statutes § 63-2552" (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 § 63-2552 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.