Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.10 - IDAHO CIGARETTE AND TOBACCO PRODUCTS TAXES ADMINISTRATIVE RULES
Section 35.01.10.014 - SHIPMENTS DELIVERED ON INDIAN RESERVATIONS
Universal Citation: ID Admin Code 35.01.10.014
Current through September 2, 2024
01. Shipments Without Idaho Stamps. Cigarette wholesalers may deliver cigarettes which do not have Idaho stamps affixed to Idaho Indian reservations when:
a. The purchaser is an enrolled member of an Idaho Indian tribe.
b. The purchaser is a business enterprise wholly owned and operated by an enrolled member or members of an Idaho Indian tribe.
c. The purchaser is a business enterprise wholly owned and operated by an Idaho Indian tribe.
02. Reservation Means Lands Which Are:
a. Indian lands federally declared to be reservations because they are reserved for Indian tribes by treaty between Indian tribes and any territorial governments, state government, or the United States Government; established by acts of the United States Congress; or established by formal decision of the Executive Branch of the United States or;
b. Held by an Idaho Indian tribe not holding lands which meet the definition of Subsection 014.02.a., above, and are tribal lands held in trust by the United States for the use and benefit of such tribe.
03. Sales of Cigarettes to Non-Indians Within Reservation Boundaries. Sales of cigarettes by wholesalers to non-Indian enterprises or persons located within the boundaries of an Idaho Indian reservation must have Idaho cigarette stamps affixed.
04. Non-Indian Retailers. Non-Indian retailers located within the boundaries of an Idaho Indian reservation may not sell cigarettes upon which Idaho cigarette stamps have not been affixed.
Effective March 31, 2022
Disclaimer: These regulations may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
