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current laws & taxes
regulating smokeless tobacco & vapor products
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Idaho LAWS & TAXES
- It is unlawful to sell, distribute or offer tobacco products or electronic cigarettes to a person under 18 years of age.1
- It is unlawful for a person under 18 years of age to possess, receive, purchase, use or consume tobacco products or electronic cigarettes.2
- Idaho’s Clean Indoor Air Act has not been amended to prohibit the use of vapor products where smoking is prohibited.
- The following municipalities have ordinances that prohibit vaping where smoking is prohibited (some exclude bars and restaurants): Boise, Ketchum.3
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
- Smoke-free tobacco is taxed at the rate of 40% of the wholesale price.4
- Vapor products do not have an additional state excise tax.
Updated February 2023