# Idaho Code § 63-2503: 63-2503 PERMITS > Idaho · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2503 ## Section - **Citation:** Idaho Code § 63-2503 - **Heading:** 63-2503 PERMITS - **Jurisdiction:** Idaho - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Idaho Code / Title 63 / Chapter 25 / Section 63-2503 ## Text 63-2503. 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 (8) A person who engaged in activities requiring a permit under this section without a permit or after a permit has been revoked or suspended, and any person who is a responsible person, as defined in section 63-3627, Idaho Code, of such a business shall, after receiving written notice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. History: [63-2503, added 1986, ch. 193, sec. 2, p. 489; am. 2006, ch. 60, sec. 2, p. 187; am. 2008, ch. 20, sec. 1, p. 31; am. 2013, ch. 5, sec. 1, p. 13.] ## 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) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2503. 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