# Idaho Code § 63-2506: 63-2506 IMPOSITION OF TAX

> Idaho · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2506

## Section

- **Citation:** Idaho Code § 63-2506
- **Heading:** 63-2506 IMPOSITION OF TAX
- **Jurisdiction:** Idaho
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Idaho Code / Title 63 / Chapter 25 / Section 63-2506

## Text

63-2506. Imposition of tax. (1) On and after July 1, 2005, a tax upon the purchase, storage, use, consumption, handling, distribution or wholesale sale of cigarettes is hereby imposed at the rate of fifty-seven cents (57¢) per package of twenty (20) cigarettes, which tax shall be paid by the wholesaler and collected by the state tax commission. Beginning July 1, 2014, and every year thereafter, of the tax collected pursuant to this subsection, three million three hundred fifteen thousand dollars ($3,315,000) shall be subject to appropriation to the public school income fund to be utilized to develop and implement school safety improvements and to facilitate and provide substance abuse prevention programs in the public school system and the Idaho bureau of educational services for the deaf and the blind. Beginning July 1, 2014, and every year thereafter, of the tax collected pursuant to this subsection, three million three hundred fifteen thousand dollars ($3,315,000) shall be subject to appropriation to the department of juvenile corrections for distribution to the counties to be utilized for county juvenile probation services.

(2) Appropriated funds shall be distributed quarterly to the counties based upon the percentage the population of the county bears to the population of the state as a whole.

(3) The remaining moneys collected and those moneys not appropriated under the provisions of this section shall be distributed as specified in section 63-2520, Idaho Code.

History:

[63-2506, added 1974, ch. 211, sec. 6, p. 1548; am. 1987, ch. 254, sec. 1, p. 517; am. 1994, ch. 447, sec. 2, p. 1432; am. 1995, ch. 160, sec. 1, p. 638; am. 1995, ch. 368, sec. 2, p. 1282; repealed 1995, ch. 368, sec. 4, p. 1283; new section added 1995, ch. 368, sec. 5, p. 1283; am. 1997, ch. 268, sec. 4, p. 771; am. 2003, ch. 362, sec. 1, p. 966; am. 2005, ch. 404, sec. 1, p. 1377; am. 2014, ch. 115, sec. 2, p. 329; am. 2018, ch. 94, sec. 1, p. 201.]

## 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_S63-2506. Check the current official text before relying on it. Not legal advice.