Idaho Code
Idaho Code

Idaho Code § 63-2503 (2026)

Permits. 

✓ current as of May 2026
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Permits. 

(1) It shall be unlawful for a person to act as a wholesaler of cigarettes without a permit. The permit shall be obtained by application to the state tax commission upon a form furnished by it, accompanied by a fee of fifty dollars ($50.00). The wholesaler permit shall be nonassignable and shall continue in force until surrendered or canceled.

(2)  It shall be unlawful for any retailer to purchase, sell, offer for sale, distribute, store or possess any cigarettes without first applying for and receiving a seller’s permit under section 63-3620, Idaho Code.
(3)  A permit shall be held only by persons actively engaged in making wholesale sales of cigarettes. Any person not so engaged shall forthwith surrender his permit to the state tax commission for cancellation.
(4)  Whenever any person fails to comply with any provision of this chapter relating to the purchase, sale or offering for sale or distribution of cigarettes or any rules of the state tax commission relating to the cigarette tax prescribed and adopted under this chapter, the state tax commission may revoke or suspend any permit held by the person or may deny a new permit to such person.
(5)  The state tax commission may revoke the permit of a person not actively engaged in activities requiring a permit under this section.
(6)  Notice of revocation shall be given in the manner provided for deficiencies in taxes in section 63-3629, Idaho Code, which shall be subject to review as provided in section 63-3631, Idaho Code.
(7)  A permit, held by a person who for a period of twelve (12) consecutive months files reports showing no cigarette activity reportable under this chapter, shall expire automatically upon the state tax commission providing notice of the expiration to the last known address of the person to whom the permit was issued.
(8)  A person who engaged in activities requiring a permit under this section without a permit or after a permit has been revoked or suspended, and any person who is a responsible person, as defined in section 63-3627, Idaho Code, of such a business shall, after receiving written notice from the state tax commission, be subject to a civil penalty not in excess of one hundred dollars ($100), and each day shall constitute a separate offense, which the state tax commission may assess as a deficiency pursuant to section 63-2516, Idaho Code.
Notes of Decisions
Cited in 5 cases, 1974–2013 · leading case: State Ex Rel. Wasden v. Native Wholesale Supply Co., 312 P.3d 1257 (Idaho 2013).
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State Ex Rel. Wasden v. Native Wholesale Supply Co., 312 P.3d 1257 (Idaho 2013). · cites it 10× “NWS is not required to obtain a wholesaler permit for its sales to Warpath. The State argues that I.”
Mahoney v. State Tax Comm'n, 524 P.2d 187 (Idaho 1974). · cites it 12× “" I.C. § 63-2503. In this case, the state is attempting to tax sales occurring within the boundaries of an Indian reservation, not sales occurring within Idaho's domain.”
State, Ex Rel. Wasden v. Maybee, 224 P.3d 1109 (Idaho 2010). · cites it 2× “No person may import cigarettes, nor hold or have in possession unstamped cigarettes, unless he shall have qualified under this act as a wholesaler and obtained a permit, as provided for in section 63-2503, Idaho Code. (Emphasis added).”
State Tax Comm'n v. Native Wholesale (Idaho 2013). · cites it 12× “§ 63-2503 requires all cigarette wholesalers to obtain a wholesaler permit before operating in the state of Idaho. That section states, “It shall be unlawful for a person to act as a wholesaler of cigarettes without a permit.”
State v. Scott B. Maybee (Idaho 2010). · cites it 2× “No person may import cigarettes, 10 nor hold or have in possession unstamped cigarettes, unless he shall have qualified under this act as a wholesaler and obtained a permit, as provided for in section 63-2503, Idaho Code. (Emphasis added).”
— Idaho Code § 63-2503(1) — 2 cases
State Ex Rel. Wasden v. Native Wholesale Supply Co., 312 P.3d 1257 (Idaho 2013). “NWS is not required to obtain a wholesaler permit for its sales to Warpath. The State argues that I.”
State Tax Comm'n v. Native Wholesale (Idaho 2013). “§ 63-2503 requires all cigarette wholesalers to obtain a wholesaler permit before operating in the state of Idaho. That section states, “It shall be unlawful for a person to act as a wholesaler of cigarettes without a permit.”
— Idaho Code § 63-2503(3) — 2 cases
State Ex Rel. Wasden v. Native Wholesale Supply Co., 312 P.3d 1257 (Idaho 2013). “NWS is not required to obtain a wholesaler permit for its sales to Warpath. The State argues that I.”
State Tax Comm'n v. Native Wholesale (Idaho 2013). “§ 63-2503 requires all cigarette wholesalers to obtain a wholesaler permit before operating in the state of Idaho. That section states, “It shall be unlawful for a person to act as a wholesaler of cigarettes without a permit.”
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