Idaho Cigarette Tax Permit and Idaho Tobacco Tax Permit:
A retailer is not required to obtain a cigarette license. An Idaho Cigarette and/or Tobacco Tax Permit is required if a business is:
- Selling cigarettes or tobacco products to retailers or other wholesalers.
- Purchasing cigarettes or tobacco products from out-of-state vendors who are not licensed Idaho distributors.
- Blending tobacco.
- Located in another state and selling cigarettes to Idaho licensed cigarette wholesalers.
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