Tobacco tax, cigars
TOBACCO TAXES – Amends existing law to provide for a tobacco tax cap of fifty cents per cigar.

RS30235 / S1108

This legislation, in making amendments to Sections 63-2552 and 63-2552A, Idaho code, along with removing obsolete language and making technical corrections, will make the retail sale of cigars in Idaho more competitive with neighboring states, and the internet. All tobacco products in Idaho are taxed on the wholesale sales price at 35%, with an additional 5% tax. All tobacco products, excluding cigars, will continue being subject to this 40% tax on the wholesale price, with cigars being capped at a tax of 0.50 cents per cigar

States have fluctuated in how they levy tobacco taxes, but from various studies and the effects realized by states enacting similar caps for cigars, the net effect has increased the sale of cigars, especially by the box, resulting in more excise and sales tax revenue.

Bill Events
Date Description
02/17 Introduced; read first time; referred to JR for Printing
02/20 Reported Printed; referred to State Affairs
02/27 Reported out of Committee with Do Pass Recommendation; Filed for second reading
02/28 Read second time; filed for Third Reading
03/06 Read third time in full – PASSED - 31-2-2
AYES – Adams, Anthon, Bernt, Bjerke, Den Hartog, Dunn(Carlson), Foreman, Guthrie, Harris, Hart, Hartgen, Herndon, Just, Lakey, Lee, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Schroeder, Semmelroth, Taylor, Toews, Trakel, Ward-Engelking, Winder, Wintrow, Zuiderveld
NAYS – Cook, Grow
Absent and excused – Burtenshaw, VanOrden
Floor Sponsor - Bjerke
Title apvd - to House
03/07 Received from the Senate, Filed for First Reading
Read First Time, Referred to Revenue & Taxation
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