Tobacco

Idaho Participating Manufacturer Certification of Compliance
Any Participating Manufacturer whose cigarettes or roll-your-own tobacco products have been or will be sold, offered for sale, possessed for sale, acquired, transported, imported or caused to be imported to or in Idaho, whether directly or through any distributor, retailer, or similar intermediary, must execute and deliver to the Office of the Attorney General an Idaho Participating Manufacturer Certification of Compliance.

Idaho Non-Participating Manufacturer Certification of Compliance
Any Non-Participating Manufacturer whose cigarettes or roll-your-own tobacco products have been or will be sold, offered for sale, possessed for sale, acquired, transported, imported or caused to be imported to or in Idaho, whether directly or through any distributor, retailer, or similar intermediary, must execute and deliver to the Office of the Attorney General an Idaho Non-Participating Manufacturer Certification of Compliance.

Non-Participating Manufacturer’s Appointment of Registered Agent for State of Idaho and Registered Agent’s Statement
Any non-participating manufacturer that has not registered to do business in Idaho shall, as a condition precedent to having its brand families listed or retained on the Attorney General’s Directory of Compliant Tobacco Product Manufacturers and Brand Families, appoint and continually engage, without interruption, the services of a registered agent located in the state of Idaho to act as agent for the service of process and upon whom all process and any action or proceeding against it concerning or arising out of the enforcement of Idaho’s Tobacco Master Settlement Agreement and Master Settlement Agreement Complementary Acts may be served in any manner authorized by law. A non-participating manufacturer must submit the Non-Participating Manufacturer’s Appointment of Registered Agent before it can be listed on the Attorney General’s Directory.

Model Escrow Agreement
If a tobacco product manufacturer does not join the Master Settlement Agreement, then, as a non-participating manufacturer, it must deposit money into a “qualified escrow fund,” as defined by Idaho Code § 39-7802(f), for each unit sold in Idaho. Idaho’s model escrow agreement governs the tobacco manufacturer’s escrow account and obligations under Idaho’s Tobacco Master Settlement Agreement Act. A non-participating manufacturer must submit the Escrow Agreement without deviation before it can be listed on the Attorney General’s Directory.

2023 Idaho Annual Certification of Escrow Funding Compliance
Non-participating manufacturers that are not required under Idaho’s Tobacco Master Settlement Agreement Complementary Rules to make quarterly escrow deposits must make their annual escrow deposit for 2023 sales by April 15, 2024. Such manufacturers then have until April 30, 2024 to submit to the Attorney General the Idaho Annual Certification of Escrow Funding Compliance for 2023 sales. This certification should be used to report 2023 sales.

2024 Idaho Quarterly Escrow Certification Form
Non-participating manufacturers that are required under Idaho’s Tobacco Master Settlement Agreement Complementary Rules to make quarterly escrow deposits must do so within 30 days after the end of the quarter indicated on the certification. Such manufacturers then have ten more days (40 days total from the end of the quarter indicated on the certification) to submit the quarterly escrow certification to the Attorney General. The 2024 Quarterly Escrow Certification should be used to report 2024 sales for the quarter indicated.

Idaho Stamping Agent Quarterly Report
Idaho’s Master Settlement Agreement Complementary Act requires Idaho Stamping Agents (all wholesalers, distributors and retailers of tobacco products who possess a cigarette and/or OTP [other tobacco products] permit) to report certain information to the Attorney General. Information needs to be reported on both stamped and unstamped cigarettes and roll-your-own (RYO) tobacco, including sales to tribal individuals or entities and other wholesalers. For reporting purposes, .09 ounces of RYO equals an individual cigarette. The quarterly reporting required by the Attorney General is in addition to any monthly reporting requirements required by the Idaho State Tax Commission.

Idaho State Tax Commission Report of Stamped Cigarettes from Non-Participating Manufacturers (CG 1501-NP)
The Idaho State Tax Commission requires cigarette wholesalers to report the number of cigarettes purchased from non-participating manufacturers and then stamped and sold in Idaho. The CG 1501-NP is the schedule to the Idaho Cigarette Tax Return CG 1550 required by the Commission for cigarette wholesalers to report stamped cigarettes from non-participating manufacturers.

Idaho State Tax Commission Report of Taxable Roll-Your-Own Tobacco from Non-Participating Manufacturers (TB 1301-NP)
The Idaho State Tax Commission requires tobacco distributors to report the amount of taxable roll-your-own tobacco (RYO) purchased from non-participating manufacturers and then sold in Idaho. The TB 1301-NP is the schedule to the Idaho Tobacco Tax Return TB 1350 required by the Commission for tobacco distributors to report the sale of taxable RYO from non-participating manufacturers.

Law

Idaho Tobacco Master Settlement Agreement Act
Idaho’s Tobacco Master Settlement Agreement Act requires tobacco product manufacturers whose cigarettes and roll-your-own tobacco are sold in Idaho to either join the Master Settlement Agreement or establish and properly fund a qualified escrow account for the benefit of the State of Idaho based upon the amount of their state excise tax stamped, state excise tax collected cigarettes and RYO (units sold) sold in Idaho. The Act also establishes penalties for noncompliance.

Idaho Tobacco Master Settlement Agreement Complementary Act
Idaho’s Tobacco Master Settlement Agreement Complementary Act requires tobacco product manufacturers to file certifications with the Office of the Attorney General relative to compliance with Idaho’s Tobacco Master Settlement Agreement Act. The Complementary Act requires the Attorney General to post a directory of manufacturers and brand families that are in compliance with Idaho’s Tobacco Master Settlement Agreement Act. Only brand families listed on the Attorney General’s directory may be stamped, sold, possessed, or imported in Idaho. The Complementary Act imposes reporting requirements upon tobacco product manufacturers and stamping agents. The Complementary Act also establishes penalties for noncompliance.

Idaho Tobacco Master Settlement Agreement Complementary Rule
The Idaho Tobacco Master Settlement Agreement Complementary Rule implements provisions of the Idaho Tobacco Master Settlement Agreement Complementary Act. The Rule addresses quarterly certifications and escrow deposits, the Attorney General’s Directory of Compliant Tobacco Product Manufacturers and Brand Families, and notices that relate to compliance with the Complementary Act, as well as notices of Attorney General decisions to add, remove, or refuse to include tobacco product manufacturers and brand families on the Directory.

Prevention of Minors’ Access to Tobacco Products or Electronic Smoking Devices Act
Idaho’s Prevention of Minors’ Access to Tobacco Products or Electronic Smoking Devices Act prohibits the sale or purchase of tobacco products or electronic smoking devices to or by a minor. This Act requires persons who sell tobacco products or electronic smoking devices, whether in a face-to-face transaction or pursuant to a telephonic or internet order, to obtain a permit from the Department of Health and Welfare. The Act also establishes age verification and shipping standards for products that are shipped to a purchaser. The Act imposes penalties for noncompliance.

Reduced Cigarette Ignition Propensity and Firefighter Protection Act
Only reduced ignition propensity (fire standard compliant or FSC) cigarettes can be sold in Idaho. The Act requires cigarette manufacturers to submit a separate FSC certification to the Idaho State Fire Marshal in addition to the annual certification to the Attorney General. The Act establishes testing standards and manufacturer certification requirements, and imposes penalties for noncompliance with its terms. For additional information regarding Idaho’s FSC requirements contact the Idaho State Fire Marshal at 208-334–4370 or 1-800-721–3272.

The Prevent All Cigarette Trafficking (PACT) Act
The Prevent All Cigarette Trafficking (PACT) Act defines cigarettes to include little cigars and roll-your-own tobacco and prohibits mailing cigarettes and smokeless tobacco through the U.S. Postal Service.  The PACT Act also imposes registration and reporting requirements on all persons, including Native American manufacturers and distributors, who sell, transfer or ship for-profit cigarettes and smokeless tobacco in interstate commerce.  See the notice below for more detailed information and links to the required registration forms.  View the Bureau of Alcohol, Tobacco, Firearms and Explosives webpage on the PACT Act.

Notices

Notice Regarding Revised Escrow Agreement

Notice Regarding PACT Act

Notice concerning Roll-Your-Own Tobacco

Notice to Participating Manufacturers

Notice to Non-Participating Manufacturers

Notice to Idaho Licensed Stamping Agents

Notice Regarding Website Update

Law

Idaho Cigarette Rolling Machine Operator Act (See Idaho Code sections 39-8420 through 8425)
Idaho’s Cigarette Rolling Machine Operator Act applies to any person who makes available for use by another person in a commercial setting a cigarette rolling machine that has the capacity to produce at least one hundred fifty (150) cigarettes in less than thirty (30) minutes. Cigarette rolling machine operators are required to annually certify compliance with this Act to the Attorney General no later than April 30th of each year.  Cigarette rolling machine operators are also required to use loose tobacco that is certified for sale on the Attorney General’s Directory of Compliant Tobacco Product Manufacturers and Brand Families, and have a current Tobacco Permit pursuant to the Prevention of Minors’ Access to Tobacco Products or Electronic Smoking Devices Act. The Cigarette Rolling Machine Operator Act also imposes requirements regarding location of the cigarette rolling machine, restrictions on the sale or manufacture of cigarettes, payment of applicable tobacco taxes, and quarterly reporting requirements.

Idaho Tobacco Master Settlement Agreement Complementary Act
Idaho’s Tobacco Master Settlement Agreement Complementary Act requires tobacco product manufacturers to file certifications with the Office of the Attorney General relative to compliance with Idaho’s Tobacco Master Settlement Agreement Act. The Complementary Act requires the Attorney General to post a directory of manufacturers and brand families that are in compliance with Idaho’s Tobacco Master Settlement Agreement Act. Only brand families listed on the Attorney General’s directory may be stamped, sold, possessed, or imported in Idaho. The Complementary Act imposes reporting requirements upon tobacco product manufacturers and stamping agents. The Complementary Act also establishes penalties for noncompliance.

Prevention of Minors’ Access to Tobacco Products or Electronic Smoking Devices Act
Idaho’s Prevention of Minors’ Access to Tobacco Products or Electronic Smoking Devices Act prohibits the sale or purchase of tobacco products or electronic smoking devices to or by a minor. This Act requires persons who sell tobacco products or electronic smoking devices, whether in a face-to-face transaction or pursuant to a telephonic or internet order, to obtain a permit from the Department of Health and Welfare. The Act also establishes age verification and shipping standards for products that are shipped to a purchaser. The Act imposes penalties for noncompliance.

Notices

Notice Concerning Commercial Roll-Your-Own or Other Cigarette Making Machines in Retail Establishments

Forms

Idaho Cigarette Rolling Machine Operator Certification of Compliance
Idaho’s Cigarette Rolling Machine Operator Act requires all cigarette rolling machine operators to certify annually with the Attorney General that they are compliant with Idaho law, to list their cigarette rolling machines, and to provide certain specific information. Prior to being certified for the first time in Idaho, cigarette rolling machine operators must submit the appropriate certification to the Attorney General and by April 30th of each year thereafter.

Idaho Cigarette Rolling Machine Operator Quarterly Report
Idaho’s Cigarette Rolling Machine Operator Act requires Idaho cigarette rolling machine operators to report certain information to the Attorney General. Information needs to be reported on the number of cigarettes manufactured by the cigarette rolling machine, the brand family, manufacturer and ounces of roll-your-own tobacco used, and from whom the tobacco was purchased. The quarterly reporting required by the Attorney General is in addition to any monthly reporting requirements required by the Idaho State Tax Commission.

Tobacco FAQs

What is the age for a person to purchase tobacco products?

Under federal and state law (effective July 1, 2022), the age requirement is 21 years.

 

Can the Attorney General’s Office represent me in a private lawsuit against a tobacco company?

No. By law, the Office of the Attorney General provides legal opinions only to elected and appointed state officials, represents state agencies in actions in courts of law, and enforces those state laws as delegated by the state legislature. The Attorney General is prohibited from offering legal advice to private citizens or organizations.

Is smokeless tobacco (i.e. snuff, chew) part of the tobacco settlement with tobacco product manufacturers?

Smokeless tobacco is not part of the Master Settlement Agreement. The Master Settlement Agreement only relates to cigarettes and roll-your-own tobacco. There is, however, a separate Smokeless Tobacco Master Settlement Agreement that applies to manufacturers of smokeless tobacco products.

Where does the tobacco settlement money go and how is it used?

The legislature has provided that Idaho’s tobacco settlement proceeds be deposited into an interest-earning account known as the Idaho Millennium Fund. Each year, five percent of the average monthly market value of the Idaho Millennium Fund is deposited into the Idaho Millennium Income Fund. The legislature allocates money from the Idaho Millennium Income Fund. These funds are normally used to address indigent health care, substance abuse treatment, tobacco cessation programs, and public health education.

When do the tobacco settlement payments end?

Never. In the Master Settlement Agreement, the participating manufacturers agreed to make payments in perpetuity.

Is it illegal in Idaho to purchase tobacco online?

No. However, when you buy tobacco products (other than cigarettes) online, over the phone, or from mail order catalogs, you are generally not charged Idaho tax. In that case, you owe both use tax and tobacco tax.

Cigarettes bought on the internet, over the phone, or from mail order catalogs generally don’t have Idaho tax stamps on the bottom of the packages and are considered unstamped. The penalty for having, buying, or using more than 10 packs of unstamped cigarettes is three times the cigarette tax due for each full or partial pack. The minimum penalty is $50.

If you have any questions in this regard, please contact the Idaho State Tax Commission at 208-334-7660.

What are the restrictions that participating manufacturers agreed to in the Master Settlement Agreement?

The Master Settlement Agreement:

Prohibits Youth Targeting

• Prohibits targeting youth in advertising, promotions, or marketing.
• Bans industry actions aimed at initiating, maintaining or increasing youth smoking.

Bans Cartoon Characters

• Bans use of cartoons in the advertising, promotion, packaging or labeling of tobacco products.

Restricts Sponsorships by Brand Names

• Limits tobacco companies to only one brand name sponsorship per year.
• Prohibits brand name sponsorship of events with a significant youth audience.
• Prohibits sponsorship of team sports (football, basketball, baseball, hockey or soccer).
• Prohibits sponsorship of events where any of the paid participants or contestants are underage.
• Allows corporate sponsorship of athletic, musical, cultural, artistic or social events as long as the corporate name does not include the brand name of a domestic tobacco product.
• Bans tobacco brand names for stadiums and arenas.
• Limits outdoor advertising for sponsored events to the site of the event.

Bans Outdoor Advertising

• Bans all outdoor advertising, including: billboards, signs and placards in arenas, stadiums, shopping malls, and video game arcades.
• Limits advertising outside retail establishments to 14 square feet.

Bans Placement of Tobacco Products

• Bans payments to promote tobacco products in movies, television shows, theater productions or live performances, live or recorded music performances, videos and video games.

Bans Sale of Merchandise with Tobacco Brand Names

• Bans distribution and sale of apparel and merchandise with brand-name logos (caps, T–shirts, backpacks, etc.).

Bans Youth Access to Free Samples

• Free samples cannot be distributed except in a facility or enclosed area where the operator ensures no underage person is present.

Bans Gifts to Underage Persons Based on Proof of Purchase

• Bans gifts without proof of age (legible driver’s license certified to be valid by the gift recipient).
• Prohibits third parties from using tobacco brand names.
• Tobacco companies are prohibited from authorizing third parties to use or advertise brand names in any way prohibited by the agreement.

Bans Non-Tobacco Brand Names

• Bans future cigarette brands from being named after recognized non-tobacco brand or trade names (such as Harley Davidson, Yves Saint Laurent, Cartier) or nationally recognized sports teams, entertainment groups or individual celebrities.

Stops Misrepresentations Concerning Health Consequences of Smoking

• Prohibits the industry from making any material misrepresentations regarding the health consequences of smoking.

The Smokeless Tobacco Master Settlement Agreement contains similar restrictions.

For more information contact:

Office of the Attorney General
Consumer Protection Division
Attention: Tobacco Enforcement
P.O. Box 83720
Boise, ID 83720-0010
208-334-2424
tobaccoenforcement@ag.idaho.gov

The following is an up to date list of all additions and deletions made to the Idaho Directory of Compliant Tobacco Product Manufacturers and Brand Families in the past 90 days.

Deletions

Brand Family	PM/NPM*	Manufacturer	Change Date
Nashville	PM	Wind River Tobacco Company, LLC	8/22/2024

**Denotes removal of both Brand and Manufacturer

Additions

Brand Family	PM/NPM*	Manufacturer	Change Date
(none at this time)

Recently Modified

Brand Family	PM/NPM*	New Manufacturer	Old Manufacturer	Change Date
(none at this time)