Idaho Code

Idaho Code § 63-2501 (2026)

Purpose.

✓ current as of May 2026

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Purpose.

It is the intent and purpose of this act to levy a tax on all cigarettes sold, used, consumed, handled or distributed within this state, and to collect the tax from the person who first sells, uses, consumes, handles, or distributes the cigarettes.

Notes of Decisions

Cited in 2 cases, 1974–1993 · leading case: Mahoney v. State Tax Comm'n, 524 P.2d 187 (Idaho 1974).

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Mahoney v. State Tax Comm'n, 524 P.2d 187 (Idaho 1974). · cites it 8× “This argument is based upon I.C. § 63-2501, which in pertinent part provides: "It is the intent and purpose of this act to levy a tax on all cigarettes sold, used, consumed, handled or distributed within this state, and to collect the tax from the person who first sells, uses,…”

Jackson v. Wood, 859 P.2d 378 (Idaho Ct. App. 1993). · cites it 2× “See I.C. § 63-2501 regarding credits for shrinkage allowances and I.”

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