# Idaho Code § 63-2502: 63-2502 DEFINITIONS

> Idaho · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2502

## Section

- **Citation:** Idaho Code § 63-2502
- **Heading:** 63-2502 DEFINITIONS
- **Jurisdiction:** Idaho
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Idaho Code / Title 63 / Chapter 25 / Section 63-2502

## Text

63-2502. Definitions. For the purpose of this act, unless otherwise required by the context:

(a) The word "wholesaler" means and includes every person who purchases, sells or distributes cigarettes to other wholesalers or to retailers for the purpose of resale and "delivery sellers" as defined in 15 U.S.C. section 375.

(b) The word "retailer" means every person, other than a wholesaler, who purchases, sells, offers for sale, or distributes cigarettes at retail, irrespective of quantity or amount, or the number of sales.

(c) The phrase "wholesale sale" means a sale of cigarettes by a wholesaler to a retailer.

(d) The word "cigarette" shall be taken in the ordinary context of that word and shall be any roll for smoking, made wholly or in part of tobacco, where such roll has a wrapper or cover made of paper or any other material, except where such wrapper is wholly or in the greater part made of tobacco.

(e) The phrase "package of cigarettes" means the individual package, box, or other container in or from which retail sales of cigarettes are normally made or intended to be made. A package shall contain no less than twenty (20) cigarettes and be packaged in increments of five (5).

History:

[63-2502, added 1974, ch. 211, sec. 2, p. 1548; am. 1984, ch. 228, sec. 1, p. 548; am. 2011, ch. 2, sec. 1, p. 4.]

## Nearby sections

- [Idaho Code § 63-2501 63-2501 PURPOSE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2501.md)
- [Idaho Code § 63-2502 63-2502 DEFINITIONS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2502.md)
- [Idaho Code § 63-2503 63-2503 PERMITS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2503.md)
- [Idaho Code § 63-2504 63-2504 QUALIFICATIONS OF WHOLESALERS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2504.md)
- [Idaho Code § 63-2505 63-2505 TRANSPORTATION OF CIGARETTES.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2505.md)
- [Idaho Code § 63-2506 63-2506 IMPOSITION OF TAX.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2506.md)
- [Idaho Code § 63-2507 63-2507 STAMPS TO BE PRINTED — AFFIXED TO INDIVIDUAL PACKAGES.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2507.md)
- [Idaho Code § 63-2508 63-2508 STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN STATE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2508.md)
- [Idaho Code § 63-2509 63-2509 COMPENSATION FOR AFFIXING STAMPS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2509.md)
- [Idaho Code § 63-2510 63-2510 PAYMENT OF TAX — RETURNS — ACCOUNTING FOR STAMPS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2510.md)
- [Idaho Code § 63-2510A 63-2510A BONDING.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2510A.md)
- [Idaho Code § 63-2511 63-2511 RECORDS TO BE KEPT — INSPECTION.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2511.md)
- [Idaho Code § 63-2512 63-2512 PENALTIES.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2512.md)
- [Idaho Code § 63-2513 63-2513 CONTRABAND ARTICLES.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2513.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2502. Check the current official text before relying on it. Not legal advice.