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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