Idaho Tobacco Sales Taxes 2019 Idaho: Tobacco Excise Taxes

Idaho:

Idaho Cigarette and Tobacco Excise Taxes

Total Idaho Cigarette Taxes Average Cost Per Pack Ranking (Highest to Lowest)
$0.57 / pack $5.23 / pack 41st / 51

In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Idaho and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.


Idaho Tobacco Sales Taxes 2019 Current Idaho Tobacco Excise Tax Rates

Idaho has some of the lowest taxes on cigarettes in the United States

The primary excise taxes on tobacco in Idaho are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is 57 cents per pack containing 20 cigarettes and 40% of wholesale prices for tobacco products besides cigarettes.


Idaho cigarette sales tax rate

Idaho Cigarette Tax - $0.57 / pack

In Idaho, cigarettes are subject to a state excise tax of $0.57 per pack of 20. Cigarettes are also subject to Idaho sales tax of approximately $0.30 per pack, which adds up to a total tax per pack of $0.87. Idaho's cigarette excise tax rate has not been changed in over a decade.

The average cost of a pack of cigarettes in Idaho is $5.23, which is the 41st highest in the United States.


Idaho Other Tobacco Products sales tax rate

Idaho Other Tobacco Products Tax - 40% / Wholesale Price

In Idaho, other tobacco products are subject to a state excise tax of 40% / wholesale price as well as federal excise taxes (listed below).


Payment of Idaho Tobacco Excise Taxes

Payments of tobacco excise taxes are made by vendors, not by consumers, though the taxes will be passed on in the tobacco's retail price. Sales reports and payments of cigarettes are due on the 20th day of the next month.


Federal Tobacco Sales Taxes 2019 Federal Tobacco Excise Taxes

The price of all tobacco products sold in Idaho also includes Federal Tobacco excise taxes, which are collected from the manufacturer by the Tobacco and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the product's price. Federal excise tax rates on tobacco products are as follows:

Cigars and Cigarettes

Small Cigarettes $50.33 per 1,000 cigarettes, or $1.01 per pack of 20
Large Cigarettes $105.69 per 1,000 cigarettes, or $2.11 per pack of 20
Small Cigars $50.33 per 1,000 cigars, or $1.01 per pack of 20
Large Cigars 52.75% of sales price but not to exceed $402.60 per 1,000 cigars, or $0.4026 maximum each

Other Tobacco Products

Pipe Tobacco $2.8311 per pound, or $0.1769 per one-ounce tin
Chewing Tobacco $0.5033 per pound, or $0.0315 per one-ounce tin
Snuff $1.51 per pound, or $0.0944 per one-ounce tin
Roll-your-own Tobacco $24.78 per pound, or $1.5488 per one-ounce tin

There are also federal excise taxes on cigarette rolling paper and cigarette tubes.



  Back to Idaho Sales Tax Handbook Top
** This Document Provided By SalesTaxHandbook **
Source: http://www.salestaxhandbook.com/idaho/tobacco