Directory of Compliant Tobacco Product Manufacturers and Brand Families
This directory lists the names of tobacco product manufacturers, together with the brand families they have certified they manufacture and that have been certified by the Attorney General as being compliant with Idaho’s Tobacco Master Settlement Agreement Act and Tobacco Master Settlement Agreement Complementary Act. The directory is updated on a regular basis as tobacco product manufacturers or brand families are added or removed.
Idaho Tobacco Master Settlement Agreement Act
Idaho's Tobacco Master Settlement Agreement Act requires tobacco product manufacturers whose cigarettes 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 cigarettes sold in Idaho. The Act also establishes penalties for noncompliance with its terms.
Idaho Tobacco Master Settlement Agreement Complementary Act
Idaho's Tobacco Master Settlement Agreement Complementary Act (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 cigarette brand families of manufacturers 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 with its terms.
Idaho Tobacco Master Settlement Agreement Complementary Rule
The Idaho Tobacco Master Settlement Agreement Complementary Rule implements and makes effective provisions of the Idaho Tobacco Master Settlement Agreement Complementary Act (Complementary Act). The Rule addresses quarterly certifications and escrow deposits, the Attorney General's Directory of Compliant Tobacco Product Manufacturers and Brand Families (Directory), 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 Act
Idaho's Prevention of Minors' Access to Tobacco Act prohibits the sale or purchase of tobacco products to or by a minor. This Act requires persons who sell tobacco products, 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 tobacco products that are shipped to a purchaser. The Act imposes penalties for noncompliance with its terms.
Reduced Cigarette Ignition Propensity and Firefighter Protection Act
Effective April 1, 2009, 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 (800) 721–3272. View the Idaho State Fire Marshal's Directory of Fire Safe Cigarettes.
The Prevent All Cigarette Trafficking (PACT) Act
The Prevent All Cigarette Trafficking (PACT) Act was signed into law on March 31, 2010. The 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.
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 Office of 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 Stamping Agent Address Reporting Form
All licensed Idaho Stamping Agents are required to provide a valid mailing address, telephone number and email address to which notices and forms may be sent.
Model Escrow Agreement
If a tobacco product manufacturer does not opt to join the Master Settlement Agreement, then it must put money into a "qualified escrow fund," as defined by Idaho Code § 39-7802(f). Idaho has a model escrow agreement to help tobacco product manufacturers set up their escrow properly. This model agreement satisfies Idaho law and the tobacco manufacturer's escrow obligations under the Master Settlement Agreement.
2014 Idaho Annual Certification of Escrow Funding Compliance
Tobacco Product Manufacturers that are not required under Idaho Tobacco Master Settlement Agreement Complementary Rules to make quarterly escrow deposits must make their annual escrow deposit for 2014 sales by April 15, 2015. Such manufacturers then have until April 30, 2015 to submit to the Attorney General the Idaho Annual Certification of Escrow Funding Compliance for 2014 sales. This certification should be used to report 2014 sales.
2014 Idaho Quarterly Escrow Certification Form
Tobacco Product Manufacturers that are required under Idaho Tobacco Master Settlement Agreement Complementary Rules to make escrow deposits in quarterly installments 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 2014 Quarterly Escrow Certification should be used to report 2014 sales for the quarter indicated.
Idaho State Tax Commission Report of Stamped Cigarettes from Non-Participating Manufacturers (CG 1501-NP Form)
The Idaho Tax Commission has passed a rule that requires cigarette tax stampers to report the number of cigarettes they stamp with Idaho state tax stamps for tobacco product manufacturers who are not participants to the Master Settlement Agreement. The CG 1501-NP is the form required by the Commission for stampers to use in reporting this stamped product.
Idaho State Tax Commission Tobacco Master Settlement Agreement Idaho Activity for Nonparticipating Brands of Roll-Your-Own Tobacco (TB 1301-NP)
The Idaho Tax Commission requires any taxable roll-your-own tobacco (RYO) purchased from tobacco product manufacturers that are not participants to the Master Settlement Agreement and which is subsequently sold in Idaho to be reported with Idaho Tobacco Products Tax Returns. The TB 1301-NP is the form required by the Commission to use in reporting the sale of taxable RYO.
Non-Participating Manufacturer's Appointment of Registered Agent for State of Idaho and Registered Agent's Statement
Any nonparticipating manufacturer that has not registered to do business in Idaho shall, as a condition precedent to having its brand families listed or retained in the Attorney General's Directory of Compliant Tobacco Product Manufacturers and Brand Families, appoint and continually engage, without interruption, the services of an 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 above Non-Participating Manufacturer's Appointment of Registered Agent form before it can appear on the Attorney General's Directory.