Idaho Code
Idaho Code

Idaho Code § 39-5718 (2026)

Registration and reporting requirements. 

✓ current as of May 2026
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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.
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 2× “The pertinent changes brought about by the 2003 amendment are as follows: I.C. § 39-5718 requires all delivery sellers to obtain a tobacco permit, and to provide the State with regular information regarding all delivery sales; I.”
State v. Scott B. Maybee (Idaho 2010). · cites it 2× “The pertinent changes brought about by the 2003 amendment are as follows: I.C. § 39-5718 requires all delivery sellers to obtain a tobacco permit, and to provide the State with regular information regarding all delivery sales; I.”
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