Idaho Code
Idaho Code

Idaho Code § 39-5714 (2026)

Requirements for delivery sales. 

✓ current as of May 2026
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Requirements for delivery sales. 

(1) No permittee shall make a delivery sale of tobacco products or electronic smoking devices to any individual who is under age twenty-one (21) years in this state.

(2)  Each permittee taking a delivery sale order shall comply with: the age verification requirements set forth in section 39-5715, Idaho Code; the disclosure and notice requirements set forth in section 39-5716, Idaho Code; the shipping requirements set forth in section 39-5717, Idaho Code; the registration and reporting requirements set forth in section 39-5718, Idaho Code; all tax collection requirements provided by title 63, Idaho Code; and all other laws of the state of Idaho generally applicable to sales of tobacco products or electronic smoking devices that occur entirely within Idaho, including but not limited to those laws imposing excise taxes, sales and use taxes, licensing and tax stamping requirements, and escrow or other payment obligations.
Notes of Decisions
Cited in 2 cases, 2010–2010 · leading case: State, Ex Rel. Wasden v. Maybee, 224 P.3d 1109 (Idaho 2010).
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State, Ex Rel. Wasden v. Maybee, 224 P.3d 1109 (Idaho 2010). · cites it 10× “Idaho Code § 39-5714 addresses “[Requirements for delivery sales,” providing in I.”
State v. Scott B. Maybee (Idaho 2010). · cites it 10× “Idaho Code § 39-5714 addresses “[r]equirements for delivery sales,” providing in I.”
— Idaho Code § 39-5714(2) — 2 cases
State, Ex Rel. Wasden v. Maybee, 224 P.3d 1109 (Idaho 2010). “Idaho Code § 39-5714 addresses “[Requirements for delivery sales,” providing in I.”
State v. Scott B. Maybee (Idaho 2010). “Idaho Code § 39-5714 addresses “[r]equirements for delivery sales,” providing in I.”
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