NICOTINE PRODUCTS – Amends and adds to existing law to establish certain permitting requirements regarding the sale of certain nicotine products, to revise provisions regarding the regulation of certain nicotine products, and to impose a tax on certain nicotine and related products.

LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
HOUSE
OF
REPRESENTATIVES
HOUSE
BILL
NO.
884
BY
REVENUE
AND
TAXATION
COMMITTEE
AN
ACT
1
RELATING
TO
NICOTINE
PRODUCTS;
AMENDING
THE
HEADING
FOR
CHAPTER
57,
TITLE
2
39,
IDAHO
CODE;
AMENDING
SECTION
39
-
5702,
IDAHO
CODE,
TO
DEFINE
TERMS
3
AND
TO
REVISE
A
DEFINITION;
AMENDING
SECTION
39
-
5703,
IDAHO
CODE,
TO
RE
-
4
VISE
PROVISIONS
REGARDING
POSSESSION,
DISTRIBUTION,
OR
USE
BY
A
MINOR;
5
AMENDING
SECTION
39
-
5704,
IDAHO
CODE,
TO
PROVIDE
FOR
CERTAIN
PERMIT
-
6
TING
AND
TO
PROVIDE
PENALTIES;
AMENDING
CHAPTER
57,
TITLE
39,
IDAHO
7
CODE,
BY
THE
ADDITION
OF
A
NEW
SECTION
39
-
5704A,
IDAHO
CODE,
TO
ESTAB
-
8
LISH
PROVISIONS
REGARDING
SALES
BETWEEN
PERMITTED
PERSONS
OR
ENTITIES
9
ONLY;
AMENDING
CHAPTER
57,
TITLE
39,
IDAHO
CODE,
BY
THE
ADDITION
OF
A
10
NEW
SECTION
39
-
5704B,
IDAHO
CODE,
TO
ESTABLISH
PROVISIONS
REGARDING
THE
1
1
PERMITS
REQUIRED
FOR
MANUFACTURERS
OF
ALTERNATIVE
NICOTINE
PRODUCTS,
12
TOBACCO
PRODUCTS,
AND
ELECTRONIC
SMOKING
DEVICES;
AMENDING
CHAPTER
13
57,
TITLE
39,
IDAHO
CODE,
BY
THE
ADDITION
OF
A
NEW
SECTION
39
-
5704C,
14
IDAHO
CODE,
TO
ESTABLISH
PROVISIONS
REGARDING
AGENTS
FOR
SERVICE
OF
15
PROCESS;
AMENDING
CHAPTER
57,
TITLE
39,
IDAHO
CODE,
BY
THE
ADDITION
OF
16
A
NEW
SECTION
39
-
5704D,
IDAHO
CODE,
TO
ESTABLISH
PROVISIONS
REGARD
-
17
ING
THE
BOND
REQUIREMENT
FOR
NONRESIDENT
OR
FOREIGN
MANUFACTURERS
OF
18
ELECTRONIC
SMOKING
DEVICES;
AMENDING
CHAPTER
57,
TITLE
39,
IDAHO
CODE,
19
BY
THE
ADDITION
OF
A
NEW
SECTION
39
-
5704E,
IDAHO
CODE,
TO
ESTABLISH
20
PROVISIONS
REGARDING
CERTAIN
PENALTIES;
AMENDING
SECTION
39
-
5705,
21
IDAHO
CODE,
TO
PROHIBIT
THE
SALE
OF
ALTERNATIVE
NICOTINE
PRODUCTS
TO
22
MINORS;
AMENDING
SECTION
39
-
5706,
IDAHO
CODE,
TO
PROVIDE
THAT
ALTERNA
-
23
TIVE
NICOTINE
PRODUCTS
MAY
BE
SOLD
ONLY
THROUGH
VENDOR
-
ASSISTED
SALES;
24
AMENDING
SECTION
39
-
5707,
IDAHO
CODE,
TO
REVISE
PROVISIONS
REGARDING
25
OPENED
PACKAGES
AND
SAMPLES;
AMENDING
SECTION
39
-
5708,
IDAHO
CODE,
TO
26
REVISE
PROVISIONS
REGARDING
CERTAIN
CIVIL
PENALTIES
FOR
VIOLATIONS
OF
27
A
PERMIT;
AMENDING
SECTION
39
-
5709,
IDAHO
CODE,
TO
REVISE
PROVISIONS
28
REGARDING
CERTAIN
CRIMINAL
PENALTIES
FOR
VIOLATIONS
WITHOUT
A
PERMIT;
29
AMENDING
SECTION
39
-
5710,
IDAHO
CODE,
TO
REVISE
PROVISIONS
REGARDING
30
THE
CONDUCT
OF
CERTAIN
ENFORCEMENT
ACTIONS;
AMENDING
SECTION
39
-
5711,
31
IDAHO
CODE,
TO
REVISE
PROVISIONS
REGARDING
FUNDING;
AMENDING
SECTION
32
39
-
5713,
IDAHO
CODE,
TO
REVISE
PROVISIONS
REGARDING
LOCAL
ORDINANCES;
33
AMENDING
SECTION
39
-
5714,
IDAHO
CODE,
TO
REVISE
PROVISIONS
REGARD
-
34
ING
REQUIREMENTS
FOR
DELIVERY
SALES;
AMENDING
SECTION
39
-
5715,
IDAHO
35
CODE,
TO
REVISE
PROVISIONS
REGARDING
AGE
VERIFICATION
REQUIREMENTS;
36
AMENDING
SECTION
39
-
5717,
IDAHO
CODE,
TO
REVISE
PROVISIONS
REGARDING
37
SHIPPING
REQUIREMENTS;
AMENDING
SECTION
39
-
5718,
IDAHO
CODE,
TO
RE
-
38
VISE
PROVISIONS
REGARDING
REGISTRATION
AND
REPORTING
REQUIREMENTS;
39
AMENDING
SECTION
39
-
8421,
IDAHO
CODE,
TO
PROVIDE
A
CORRECT
CODE
REFER
-
40
ENCE;
AMENDING
SECTION
56
-
227F,
IDAHO
CODE,
TO
PROVIDE
A
CORRECT
CODE
41
REFERENCE;
AMENDING
THE
HEADING
FOR
CHAPTER
25,
TITLE
63,
IDAHO
CODE;
42
AMENDING
SECTION
63
-
2551,
IDAHO
CODE,
TO
REVISE
DEFINITIONS
AND
TO
43
DEFINE
TERMS;
AMENDING
SECTION
63
-
2552B,
IDAHO
CODE,
TO
REVISE
PROVI
-
44
SIONS
REGARDING
USE
TAXES;
AMENDING
CHAPTER
25,
TITLE
63,
IDAHO
CODE,
45

2
BY
THE
ADDITION
OF
A
NEW
SECTION
63
-
2552C,
IDAHO
CODE,
TO
PROVIDE
FOR
1
A
TAX
ON
THE
SALE
OF
ALTERNATIVE
NICOTINE
PRODUCTS
AND
VAPOR
PRODUCTS
2
AND
TO
PROVIDE
FOR
THE
DISTRIBUTION
CERTAIN
REVENUE;
AMENDING
SECTION
3
63
-
2553,
IDAHO
CODE,
TO
REVISE
LEGISLATIVE
INTENT;
AMENDING
SECTION
4
63
-
2554,
IDAHO
CODE,
TO
REVISE
PROVISIONS
REGARDING
PERMITS
REQUIRED;
5
AMENDING
SECTION
63
-
2555,
IDAHO
CODE,
TO
REVISE
PROVISIONS
REGARDING
6
BOOKS
AND
RECORDS
TO
BE
PRESERVED
AND
ENTRY
AND
INSPECTION
BY
THE
STATE
7
TAX
COMMISSION;
AMENDING
SECTION
63
-
2556,
IDAHO
CODE,
TO
REVISE
PROVI
-
8
SIONS
REGARDING
THE
PRESERVATION
OF
INVOICES
OF
SALES;
AMENDING
SECTION
9
63
-
2557,
IDAHO
CODE,
TO
REVISE
A
PROVISION
REGARDING
INVOICES;
AMENDING
10
SECTION
63
-
2558,
IDAHO
CODE,
TO
REVISE
PROVISIONS
REGARDING
RECORDS;
1
1
AMENDING
SECTION
63
-
2559,
IDAHO
CODE,
TO
REVISE
PROVISIONS
REGARDING
12
WHEN
CREDIT
MAY
BE
OBTAINED
FOR
TAX
PAID;
AMENDING
SECTION
63
-
2563,
13
IDAHO
CODE,
TO
REVISE
PROVISIONS
REGARDING
COLLECTION
AND
ENFORCEMENT;
14
AMENDING
SECTION
63
-
2565,
IDAHO
CODE,
TO
REVISE
A
PROVISION
REGARDING
15
REFUNDS;
AND
DECLARING
AN
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
16
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
17
SECTION
1.
That
the
Heading
for
Chapter
57,
Title
39,
Idaho
Code,
be,
18
and
the
same
is
hereby
amended
to
read
as
follows:
19
CHAPTER
57
20
PREVENTION
OF
MINORS'
ACCESS
TO
ALTERNATIVE
NICOTINE
PRODUCTS,
TOBACCO
21
PRODUCTS
,
OR
ELECTRONIC
SMOKING
DEVICES
22
SECTION
2.
That
Section
39
-
5702,
Idaho
Code,
be,
and
the
same
is
hereby
23
amended
to
read
as
follows:
24
39
-
5702.
DEFINITIONS.
The
terms
used
in
this
chapter
are
defined
as
25
follows:
26
(1)
"Alternative
nicotine
product"
means
a
noncombustible
product
27
that
contains
nicotine
or
a
nicotine
analog,
whether
natural
or
synthetic,
28
but
does
not
contain
tobacco
and
is
intended
for
human
consumption,
whether
29
chewed,
absorbed,
dissolved,
ingested,
or
by
other
means.
This
term
shall
30
not
include
a
vapor
product,
tobacco
product,
or
any
product
regulated
by
the
31
United
States
food
and
drug
administration
under
chapter
V
of
the
federal
32
food,
drug,
and
cosmetic
act.
33
(1)
(2)
"Business"
means
any
company,
partnership,
firm,
sole
propri
-
34
etorship,
association,
corporation,
organization,
or
other
legal
entity,
or
35
a
representative
of
the
foregoing
entities.
36
(2)
(3)
"Delivery
sale"
means
to
distribute
tobacco
products
or
elec
-
37
tronic
smoking
devices
to
a
consumer
in
a
state
where
either:
38
(a)
The
individual
submits
the
order
for
such
sale
by
means
of
a
39
telephonic
or
other
method
of
voice
transmission,
data
transfer
via
40
computer
networks,
including
the
internet
and
other
online
services,
or
41
facsimile,
or
the
mails;
or
42
(b)
The
tobacco
products
or
electronic
smoking
devices
are
delivered
by
43
use
of
the
mails
or
a
delivery
service.
44
(3)
(4)
"Delivery
service"
means
any
person
who
is
engaged
in
the
com
-
45
mercial
delivery
of
letters,
packages
or
other
containers.
46

3
(4)
(5)
"Department"
means
the
state
department
of
health
and
welfare
1
or
its
duly
authorized
representative.
2
(5)
(6)
"Distribute"
means
to
give,
deliver,
sell,
offer
to
give,
offer
3
to
deliver,
offer
to
sell
or
cause
any
person
to
do
the
same
or
hire
any
person
4
to
do
the
same.
5
(7)
"Distributor"
means:
6
(a)
Any
person
engaged
in
the
business
of
selling
alternative
nicotine
7
products,
tobacco
products,
or
electronic
smoking
devices
in
this
state
8
who
brings,
or
causes
to
be
brought,
into
this
state
from
outside
the
9
state
any
such
products
for
sale;
10
(b)
Any
person
who
makes,
manufactures,
or
fabricates
alternative
1
1
nicotine
products,
tobacco
products,
or
electronic
smoking
devices
in
12
this
state
for
sale
in
this
state;
and
13
(c)
Any
person
engaged
in
the
business
of
selling
alternative
nicotine
14
products,
tobacco
products,
or
electronic
smoking
devices
outside
this
15
state
who
ships
or
transports
such
products
to
retailers
in
this
state
16
to
be
sold
by
those
retailers.
17
(8)
"Electronic
smoking
device"
means
any
nonlighted,
noncombustible
18
product
that
employs
a
mechanical
heating
element,
battery,
or
electronic
19
circuit
regardless
of
shape
or
size
and
that
can
be
used
to
produce
vapor
20
from
nicotine
or
a
nicotine
analog,
however
derived,
in
a
solution.
The
term
21
includes
any
vapor
cartridge
or
other
container
of
nicotine
in
a
solution
or
22
other
form
that
is
intended
to
be
used
with
or
in
an
electronic
cigarette,
23
electronic
cigar,
electronic
cigarillo,
electronic
pipe,
or
similar
product
24
or
device.
The
term
does
not
include
any
product
regulated
by
the
United
25
States
food
and
drug
administration
under
chapter
V
of
the
federal
food,
26
drug,
and
cosmetic
act.
27
(6)
(9)
"Location"
means
the
street
address
where
tobacco
or
electronic
28
smoking
device
products
are
sold
or
the
uniform
resource
locator
for
retail
-
29
ers
who
sell
tobacco
or
electronic
smoking
products
exclusively
via
the
in
-
30
ternet.
31
(10)
"Manufacturer"
means
a
person
who
manufactures
and
sells
alterna
-
32
tive
nicotine
products,
tobacco
products,
or
electronic
smoking
devices.
33
(7)
(11)
"Minor"
means
a
person
under
twenty
-
one
(21)
years
of
age.
34
(8)
(12)
"Minor
-
exempt
permit"
means
a
permittee
location
whose
rev
-
35
enues
from
the
sale
of
alcoholic
beverages
for
on
-
site
consumption
comprises
36
at
least
fifty
-
five
percent
(55%)
of
total
revenues,
or
whose
products
and
37
services
are
primarily
obscene,
pornographic,
profane,
or
sexually
ori
-
38
ented,
is
exempt
from
inspections
assisted
by
a
minor,
if
minors
are
not
39
allowed
in
the
location
and
such
prohibition
is
posted
clearly
on
all
en
-
40
trance
doors.
41
(13)(a)
"Nicotine
analog"
means
a
substance:
42
(i)
The
chemical
structure
of
which
is
substantially
similar
to
43
the
chemical
structure
of
nicotine;
or
44
(ii)
That
has,
purports
to
have,
or
is
represented
to
have,
an
ef
-
45
fect
on
the
central
nervous
system
that
is
similar
to
or
greater
46
than
the
effect
on
the
central
nervous
system
as
nicotine.
47
(b)
Factors
relevant
to
determining
whether
a
substance
is
a
nicotine
48
analog
include
but
are
not
limited
to
the
marketing,
advertising,
and
49
labeling
of
the
substance
and
whether
the
substance
has
been
manufac
-
50

4
tured,
formulated,
sold,
distributed,
or
marketed
with
the
intent
to
1
avoid
the
provisions
of
this
chapter
and
other
provisions
of
law.
2
(9)
(14)
"Permit"
means
a
permit
issued
by
the
department
for
the
sale
or
3
distribution
of
tobacco
products
or
electronic
smoking
devices.
4
(10)
(15)
"Permit
endorsement"
means
a
sale
or
delivery
method
used
by
5
the
permittee
to
sell
tobacco
or
electronic
smoking
device
products,
includ
-
6
ing
delivery
sales,
delivery
service,
and
direct
sales.
7
(11)
(16)
"Permittee"
means
the
holder
of
a
valid
permit
for
the
sale
or
8
distribution
of
tobacco
products
or
electronic
smoking
devices.
9
(12)
(17)
"Photographic
identification"
means
state,
district,
terri
-
10
torial,
possession,
provincial,
national
or
other
equivalent
government
1
1
driver's
license,
identification
card
or
military
card,
in
all
cases
bearing
12
a
photograph
and
a
date
of
birth,
or
a
valid
passport.
13
(13)
(18)
"Random,
unannounced
inspection"
means
an
inspection
of
re
-
14
tail
outlets
by
a
law
enforcement
agency
or
by
the
department,
with
or
with
-
15
out
the
assistance
of
a
minor,
to
monitor
compliance
of
this
chapter.
16
(19)
"Retailer"
means
any
person
engaged
in
the
business
of
selling
17
alternative
nicotine
products,
tobacco
products,
or
electronic
smoking
de
-
18
vices
to
ultimate
consumers.
19
(14)
(20)
"Seller"
means
the
person
who
physically
sells
or
distributes
20
tobacco
products
or
electronic
smoking
devices.
21
(15)
(21)
(a)
"Tobacco
product
or
electronic
smoking
device
"
means:
22
(i)
Any
substance
containing,
made
of,
or
derived
from
tobacco
23
or
nicotine
that
is
intended
for
human
consumption
or
is
likely
to
24
be
consumed,
whether
inhaled,
absorbed,
or
ingested
by
any
other
25
means,
including
but
not
limited
to
cigarettes,
cigars,
pipes,
26
snuff,
smoking
or
chewing
tobacco,
snus,
tobacco
papers,
or
smoke
-
27
less
tobacco;
or
28
(ii)
Any
electronic
smoking
device
that
may
be
used
to
deliver
an
29
aerosolized
or
a
vaporized
substance
to
the
person
inhaling
from
30
the
device,
including
but
not
limited
to
an
electronic
cigarette,
31
an
electronic
cigar,
an
electronic
pipe,
a
vape
pen,
or
an
elec
-
32
tronic
hookah,
or
any
component,
part,
or
accessory
of
such
a
33
device,
or
any
substance
intended
to
be
aerosolized
or
vaporized
34
during
use
of
the
device,
whether
or
not
the
substance
contains
35
nicotine,
or
any
heated
or
lighted
device
intended
to
be
used
for
36
inhalation;
or
37
(iii)
(ii)
Any
components,
parts,
or
accessories
of
a
tobacco
38
product
or
an
electronic
smoking
device
,
whether
or
not
they
con
-
39
tain
tobacco
or
nicotine,
including
but
not
limited
to
filters,
40
rolling
papers,
blunt
or
hemp
wraps,
and
pipes
,
whether
manufac
-
41
tured,
distributed,
marketed,
or
sold
as
an
electronic
cigarette,
42
electronic
cigar,
electronic
hookah,
or
vape
pen,
or
under
any
43
other
product
name
or
descriptor
.
44
(b)
The
term
"tobacco
product
or
electronic
smoking
device
"
does
not
45
include
alternative
nicotine
products
or
drugs,
devices,
or
combina
-
46
tions
of
products
authorized
for
sale
by
the
United
States
food
and
drug
47
administration
as
those
terms
are
defined
in
the
federal
food,
drug,
and
48
cosmetic
act.
49

5
(16)
(22)
"Vending
machine"
means
any
mechanical,
electronic,
or
other
1
similar
device
that,
upon
the
insertion
of
tokens,
money
or
any
other
form
of
2
payment,
dispenses
tobacco
products
or
electronic
smoking
devices.
3
(17)
(23)
"Vendor
-
assisted
sales"
means
any
sale
or
distribution
in
4
which
the
customer
has
no
access
to
the
product
except
through
the
assistance
5
of
the
seller.
6
(18)
(24)
"Without
a
permit"
means
a
business
that
has
failed
to
obtain
a
7
permit
or
a
business
whose
permit
is
suspended
or
revoked.
8
SECTION
3.
That
Section
39
-
5703,
Idaho
Code,
be,
and
the
same
is
hereby
9
amended
to
read
as
follows:
10
39
-
5703.
POSSESSION,
DISTRIBUTION,
OR
USE
BY
A
MINOR.
(1)
It
shall
1
1
be
unlawful
for
a
minor
to
possess,
receive,
purchase,
use,
or
consume
12
alternative
nicotine
products,
tobacco
products
,
or
electronic
smoking
de
-
13
vices
or
to
attempt
any
of
the
foregoing.
14
(2)
It
shall
be
unlawful
for
a
minor
to
sell
or
distribute
alternative
15
nicotine
products,
tobacco
products
,
or
electronic
smoking
devices
or
to
at
-
16
tempt
either
of
the
foregoing.
17
(3)
It
shall
be
unlawful
for
a
minor
to
provide
false
identification
18
or
make
any
false
statement
regarding
their
age
in
an
attempt
to
obtain
19
alternative
nicotine
products,
tobacco
products
,
or
electronic
smoking
de
-
20
vices.
21
(4)
A
minor
who
is
assisting
with
a
random
unannounced
inspection
in
ac
-
22
cordance
with
this
chapter
shall
not
be
in
violation
of
this
chapter.
23
(5)
A
minor
may
possess
but
not
sell
or
distribute
alternative
nico
-
24
tine
products,
tobacco
products
,
or
electronic
smoking
devices
in
the
course
25
of
employment,
for
duties
such
as
stocking
shelves
or
carrying
purchases
to
26
customers'
vehicles.
27
(6)
Penalties
for
violations
by
a
minor.
A
violation
of
subsection
(1)
28
of
this
section
by
a
minor
shall
constitute
an
infraction
and
shall
be
pun
-
29
ishable
by
a
fine
of
seventeen
dollars
and
fifty
cents
($17.50).
The
first
30
violation
of
subsection
(2)
or
(3)
of
this
section
by
a
minor
shall
consti
-
31
tute
an
infraction
and
shall
be
punishable
by
a
fine
of
two
hundred
dollars
32
($200).
A
subsequent
violation
of
subsection
(2)
or
(3)
of
this
section
by
a
33
minor
shall
constitute
a
misdemeanor
and
shall
be
punishable
by
imprisonment
34
in
an
appropriate
facility
not
exceeding
thirty
(30)
days,
a
fine
not
exceed
-
35
ing
three
hundred
dollars
($300)
,
or
both
such
fine
and
imprisonment
.
The
36
court
may,
in
addition
to
the
penalties
provided
in
this
section,
require
the
37
minor
and,
if
the
minor
is
under
eighteen
(18)
years
of
age,
the
minor's
par
-
38
ents
or
legal
guardian
to
attend
alternative
nicotine
product,
tobacco
prod
-
39
uct
,
or
and
electronic
smoking
device
awareness
programs
or
to
perform
com
-
40
munity
service
in
programs
related
to
alternative
nicotine
product,
tobacco
41
product
,
or
and
electronic
smoking
device
awareness.
42
SECTION
4.
That
Section
39
-
5704,
Idaho
Code,
be,
and
the
same
is
hereby
43
amended
to
read
as
follows:
44
39
-
5704.
PERMITTING
OF
ALTERNATIVE
NICOTINE
PRODUCTS,
TOBACCO
PROD
-
45
UCTS
,
OR
AND
ELECTRONIC
SMOKING
DEVICES
RETAILERS.
(1)
It
shall
be
unlawful
46
to
sell
or
distribute
or
offer
alternative
nicotine
products,
tobacco
prod
-
47

6
ucts
,
or
electronic
smoking
devices
for
sale
or
distribution
at
retail
or
1
to
possess
alternative
nicotine
products,
tobacco
products
,
or
electronic
2
smoking
devices
with
the
intention
of
selling
at
retail
without
having
first
3
obtained
a
tobacco
product
or
electronic
smoking
device
permit
from
the
4
department,
which
shall
be
the
only
retail
alternative
nicotine
products,
5
tobacco
product
,
or
electronic
smoking
device
permit
or
license
required.
6
Provided
however,
this
section
shall
not
be
deemed
to
require
a
wholesaler
7
or
manufacturer's
representative
or
employees
who,
in
the
course
of
their
8
employment,
stock
shelves
and
replenish
alternative
nicotine
products,
9
tobacco
products
,
or
electronic
smoking
devices
at
a
permittee's
place
of
10
business
to
obtain
a
permit.
1
1
(2)
The
department
shall
administer
the
permitting
of
alternative
12
nicotine
product,
tobacco
product
,
or
electronic
smoking
device
retailers
13
and
shall
be
authorized
to
ensure
compliance
with
this
chapter.
14
(3)
Permits
shall
be
issued
annually
for
each
permanent
business
loca
-
15
tion
to
ensure
compliance
with
the
requirements
of
this
chapter.
A
copy
of
16
signage
required
by
this
chapter,
and
any
other
materials
deemed
necessary
17
shall
be
provided
with
each
permit
issued.
18
(4)
A
separate
permit
must
be
obtained
for
each
place
of
business
and
is
19
nontransferable
to
another
person,
business,
or
location.
20
(5)
The
applicant
shall
select
one
(1)
or
more
permit
endorsements
and
21
make
the
permit
available
upon
request.
22
(6)
A
permittee
may
display
a
sign
in
each
location
within
a
place
of
23
business
where
alternative
nicotine
products,
tobacco
products
,
or
elec
-
24
tronic
smoking
devices
are
sold
or
distributed.
A
sign
may
be
clearly
25
visible
to
the
customer
and
the
seller
and
shall
state:
"STATE
LAW
PROHIBITS
26
THE
SALE
OF
ALTERNATIVE
NICOTINE
PRODUCTS,
TOBACCO
PRODUCTS
,
OR
ELECTRONIC
27
SMOKING
DEVICES
TO
PERSONS
UNDER
THE
AGE
OF
TWENTY
-
ONE
(21)
YEARS.
PROOF
OF
28
AGE
REQUIRED.
ANYONE
WHO
SELLS
OR
DISTRIBUTES
ALTERNATIVE
NICOTINE
PROD
-
29
UCTS,
TOBACCO
PRODUCTS
,
OR
ELECTRONIC
SMOKING
DEVICES
TO
A
PERSON
UNDER
30
THE
AGE
OF
TWENTY
-
ONE
(21)
YEARS
IS
SUBJECT
TO
STRICT
FINES
AND
PENALTIES.
31
PERSONS
UNDER
THE
AGE
OF
TWENTY
-
ONE
(21)
YEARS
ARE
SUBJECT
TO
FINES
AND
32
PENALTIES."
33
(7)
Permittees
are
responsible
to
educate
employees
as
to
the
require
-
34
ments
of
this
chapter
and
retain
forms
signed
by
each
employee
stating
that
35
the
employee
understands
such
requirements.
36
(8)
It
shall
be
unlawful
for
the
permittee
to
allow
employees
who
are
37
minors
to
sell
or
distribute
alternative
nicotine
products,
tobacco
prod
-
38
ucts
,
or
electronic
smoking
devices,
except
as
provided
in
this
subsection.
39
Employees
who
are
minors
may
possess
but
not
sell
or
distribute
alternative
40
nicotine
products,
tobacco
products
,
or
electronic
smoking
devices
in
the
41
course
of
employment,
for
such
duties
as
stocking
shelves
or
carrying
pur
-
42
chases
to
customers'
vehicles,
and
employees
who
are
eighteen
(18)
years
43
to
twenty
(20)
years
of
age
may
sell
or
distribute
alternative
nicotine
44
products,
tobacco
products
,
or
electronic
smoking
devices
in
the
course
and
45
scope
of
their
employment.
46
(9)
A
permit
shall
be
closed
when
the
permittee
closes
the
business,
no
47
longer
sells
alternative
nicotine
products,
tobacco
products,
or
electronic
48
smoking
device
products
devices
,
moves
to
a
different
physical
location,
or
49
sells
the
business.
50

7
(10)
A
permit
shall
be
revoked
when
it
is
determined
that
a
permit
was
1
fraudulently
obtained
to
avoid
penalties
on
an
existing
permit.
2
(11)
All
permits
expire
annually
at
midnight
on
December
31
unless
re
-
3
newed.
The
department
shall
mail
notice
of
renewal
for
permits
at
least
4
ninety
(90)
days
prior
to
expiration.
5
(12)
The
department
may
deny
an
application
and
refuse
to
issue
or
renew
6
a
permit
or
may
suspend
or
revoke
a
permit
issued
to
any
person,
partnership,
7
corporation,
limited
liability
company,
or
business
trust
upon
determining
8
that
the
licensee
or
the
principals
or
managers
at
the
permitted
location
of
9
the
applicant
or
permittee
have
been:
10
(a)
Found
guilty
of
any
fraud
or
misrepresentation
in
connection
with
1
1
an
application
filed
pursuant
to
this
section;
12
(b)
Convicted
of
robbery,
extortion,
burglary,
larceny,
embezzlement,
13
fraudulent
conversion,
gambling,
perjury,
bribery,
treason,
tax
eva
-
14
sion,
or
racketeering;
or
15
(c)
Convicted
of
a
felony
within
the
last
five
(5)
years.
16
(13)
The
department
may
deny
an
application
and
refuse
to
issue
or
renew
17
a
permit
if
there
is
a
reasonable
basis
to
determine
the
application
is
filed
18
by
a
person
as
subterfuge
for
a
different
party
of
interest
whose
permit
has
19
previously
been
denied,
canceled,
or
revoked
for
cause
or
a
violation
under
20
this
chapter.
21
SECTION
5.
That
Chapter
57,
Title
39,
Idaho
Code,
be,
and
the
same
is
22
hereby
amended
by
the
addition
thereto
of
a
NEW
SECTION
,
to
be
known
and
des
-
23
ignated
as
Section
39
-
5704A,
Idaho
Code,
and
to
read
as
follows:
24
39
-
5704A.
SALES
BETWEEN
PERMITTED
PERSONS
OR
ENTITIES
ONLY.
(1)
Dis
-
25
tributors
and
retailers
shall
purchase
alternative
nicotine
products,
to
-
26
bacco
products,
and
electronic
smoking
devices
only
from
a
manufacturer
or
27
distributor
who
has
obtained
a
permit
under
chapter
25,
title
63,
Idaho
Code,
28
and
shall
verify
that
such
seller
holds
a
valid
permit
before
making
a
pur
-
29
chase.
30
(2)
Manufacturers
and
distributors
shall
sell
alternative
nicotine
31
products,
tobacco
products,
and
electronic
smoking
devices
only
to
a
dis
-
32
tributor
or
retailer
who
has
obtained
a
permit
under
this
chapter
or
chapter
33
25,
title
63,
Idaho
Code,
and
shall
verify
that
the
purchaser
holds
a
valid
34
permit
before
making
a
sale.
35
SECTION
6.
That
Chapter
57,
Title
39,
Idaho
Code,
be,
and
the
same
is
36
hereby
amended
by
the
addition
thereto
of
a
NEW
SECTION
,
to
be
known
and
des
-
37
ignated
as
Section
39
-
5704B,
Idaho
Code,
and
to
read
as
follows:
38
39
-
5704B.
PERMITTING
OF
MANUFACTURERS
OF
ALTERNATIVE
NICOTINE
PROD
-
39
UCTS,
TOBACCO
PRODUCTS,
AND
ELECTRONIC
SMOKING
DEVICES.
(1)
Every
manufac
-
40
turer
of
alternative
nicotine
products,
tobacco
products,
and
electronic
41
smoking
devices
that
are
sold
in
this
state,
whether
directly
or
through
a
42
distributor,
retailer,
or
similar
intermediary
shall
obtain
from
the
de
-
43
partment
a
manufacturer
permit.
A
manufacturer
of
alternative
nicotine
44
products,
tobacco
products,
or
electronic
smoking
devices
that
already
45
holds
a
wholesaler
or
distributor
permit
shall
also
separately
obtain
a
man
-
46
ufacturer
permit.
The
permit
is
nontransferable.
47

8
(2)
Each
application
for
a
manufacturer
permit
shall
be
accompanied
by
1
such
information
as
the
department
may
require
for
the
purpose
of
adminis
-
2
tering
this
chapter,
and
by
a
one
-
time
fee
of
fifty
dollars
($50.00).
3
(3)
A
person
or
entity
that
obtains
a
permit
under
this
chapter
has
es
-
4
tablished
minimum
contacts
with
the
state
and
consents
to
the
exercise
of
5
personal
jurisdiction
over
the
person
or
entity
in
the
courts
of
this
state
6
in
any
matter
or
issue
arising
under
this
chapter
or
related
to
the
sale
or
7
distribution
of
alternative
nicotine
products,
tobacco
products,
and
elec
-
8
tronic
smoking
devices.
9
(4)
The
department
shall
maintain
a
website
that
identifies
all
per
-
10
mitted
entities,
including
information
regarding
permits
that
have
been
re
-
1
1
voked
or
suspended.
12
SECTION
7.
That
Chapter
57,
Title
39,
Idaho
Code,
be,
and
the
same
is
13
hereby
amended
by
the
addition
thereto
of
a
NEW
SECTION
,
to
be
known
and
des
-
14
ignated
as
Section
39
-
5704C,
Idaho
Code,
and
to
read
as
follows:
15
39
-
5704C.
AGENT
FOR
SERVICE
OF
PROCESS.
(1)
Any
nonresident
or
foreign
16
manufacturer
of
electronic
smoking
devices
that
has
not
registered
to
do
17
business
in
this
state
as
a
foreign
corporation
or
business
entity
shall,
18
as
a
condition
to
receiving
an
electronic
smoking
device
permit
under
this
19
chapter,
appoint
and
continually
engage
without
interruption
the
services
20
of
an
agent
in
this
state
to
act
as
agent
for
the
service
of
process
on
whom
21
all
process,
and
any
action
or
proceeding
against
such
manufacturer
con
-
22
cerning
or
arising
out
of
the
enforcement
of
this
chapter,
may
be
served
in
23
any
manner
authorized
by
law.
Such
service
shall
constitute
legal
and
valid
24
service
of
process
on
the
manufacturer.
The
manufacturer
shall
provide
the
25
name,
address,
telephone
number,
and
proof
of
the
appointment
and
availabil
-
26
ity
of
such
agent
to
the
department.
27
(2)
The
electronic
smoking
device
manufacturer
shall
provide
notice
to
28
the
department
thirty
(30)
calendar
days
prior
to
termination
of
the
author
-
29
ity
of
an
agent
and
shall
further
provide
proof
to
the
satisfaction
of
the
30
department
of
the
appointment
of
a
new
agent
no
less
than
five
(5)
calendar
31
days
prior
to
the
termination
of
an
existing
agent
appointment.
In
the
event
32
an
agent
terminates
an
agency
appointment,
the
manufacturer
shall
notify
the
33
department
of
the
termination
within
five
(5)
calendar
days
and
shall
in
-
34
clude
proof
to
the
satisfaction
of
the
department
of
the
appointment
of
a
new
35
agent.
36
(3)
Any
electronic
smoking
device
manufacturer
whose
products
are
37
sold
in
this
state
without
appointing
or
designating
an
agent
as
required
38
in
this
section
shall
be
deemed
to
have
appointed
the
secretary
of
state
as
39
such
agent
and
may
be
proceeded
against
in
courts
of
this
state
by
service
of
40
process
upon
the
secretary
of
state;
however,
the
appointment
of
the
secre
-
41
tary
of
state
as
such
agent
shall
not
satisfy
the
condition
for
obtaining
an
42
electronic
smoking
device
manufacturer
permit.
43
SECTION
8.
That
Chapter
57,
Title
39,
Idaho
Code,
be,
and
the
same
is
44
hereby
amended
by
the
addition
thereto
of
a
NEW
SECTION
,
to
be
known
and
des
-
45
ignated
as
Section
39
-
5704D,
Idaho
Code,
and
to
read
as
follows:
46

9
39
-
5704D.
BOND
REQUIREMENT
FOR
NONRESIDENT
OR
FOREIGN
MANUFACTURERS
1
OF
ELECTRONIC
SMOKING
DEVICES.
(1)
Any
nonresident
or
foreign
manufacturer
2
of
electronic
smoking
devices
that
has
not
registered
to
do
business
in
3
the
state
as
a
foreign
corporation
or
business
entity
shall,
as
a
condition
4
precedent
to
receiving
an
electronic
smoking
device
permit,
submit
to
the
5
department
a
surety
bond
or
other
cash
security
payable
to
the
state
in
the
6
amount
of
twenty
-
five
thousand
dollars
($25,000).
The
bond
shall
be
posted
7
by
a
corporate
surety
located
within
the
United
States.
Whenever
it
is
the
8
opinion
of
the
department
that
the
bond
given
by
a
permittee
is
inadequate
9
in
amount
to
fully
protect
the
state,
the
department
shall
require
an
addi
-
10
tional
bond
in
such
amount
as
the
department
deems
sufficient.
1
1
(2)
The
bond
shall
be
conditioned
on
the
performance
by
the
electronic
12
smoking
device
manufacturer
of
all
requirements
and
obligations
imposed
by
13
this
section.
A
surety
on
a
manufacturer's
bond
shall
be
liable
up
to
the
14
amount
of
the
bond,
and
the
state
may
execute
on
such
surety
bond
for
the
pay
-
15
ment
of
fines
and
penalties
imposed
on
the
manufacturer
under
this
chapter
16
and
for
the
costs
of
seizure
and
destruction
of
products
sold
in
violation
of
17
this
chapter.
If
the
state
executes
on
the
surety
bond,
it
may
require
the
18
manufacturer
to
provide
an
additional
bond
as
a
condition
precedent
for
re
-
19
taining
the
electronic
smoking
device
manufacturer
permit.
20
(3)
A
surety
on
a
bond
furnished
by
an
electronic
smoking
device
manu
-
21
facturer
as
provided
in
this
section
shall
be
released
and
discharged
from
22
liability
to
the
state
accruing
on
the
bond
after
expiration
of
sixty
(60)
23
days
from
the
date
upon
which
such
surety
lodges
with
the
department
a
writ
-
24
ten
request
to
be
released
and
discharged.
This
provision
shall
not
operate
25
to
relieve,
release,
or
discharge
the
surety
from
liability
already
accrued
26
or
that
accrues
before
the
expiration
of
the
sixty
(60)
day
period.
The
de
-
27
partment
shall,
upon
receiving
any
such
request,
notify
the
manufacturer
who
28
furnished
the
bond.
Unless
the
manufacturer,
on
or
before
the
expiration
29
of
the
sixty
(60)
day
period,
files
with
the
department
a
new
bond,
with
the
30
surety
approved
by
and
acceptable
to
the
department,
the
department
shall
31
cancel
the
manufacturer's
electronic
smoking
device
manufacturer
permit.
32
SECTION
9.
That
Chapter
57,
Title
39,
Idaho
Code,
be,
and
the
same
is
33
hereby
amended
by
the
addition
thereto
of
a
NEW
SECTION
,
to
be
known
and
des
-
34
ignated
as
Section
39
-
5704E,
Idaho
Code,
and
to
read
as
follows:
35
39
-
5704E.
PENALTIES.
(1)
Any
person
who
violates
any
of
the
provisions
36
of
sections
39
-
5704A
through
39
-
5704D,
Idaho
Code,
shall
be
subject
to
the
37
following
penalties:
38
(a)
In
the
case
of
a
first
violation,
a
fine
of
five
hundred
dollars
39
($500)
per
product
purchased,
sold,
or
manufactured
in
violation
of
40
such
sections.
41
(b)
In
the
case
of
a
second
violation
in
a
two
(2)
year
period,
a
fine
of
42
one
thousand
dollars
($1,000)
per
product
purchased,
sold,
or
manufac
-
43
tured
in
violation
of
such
sections,
and
if
the
violator
holds
a
permit,
44
the
permit
shall
be
suspended
for
seven
(7)
days.
45
(c)
In
the
case
of
a
third
violation
in
a
two
(2)
year
period,
a
fine
of
46
two
thousand
dollars
($2,000)
per
product
purchased,
sold,
or
manufac
-
47
tured
in
violation
of
such
sections,
and
if
the
violator
holds
a
permit,
48
the
permit
shall
be
suspended
for
thirty
(30)
days.
49

10
(d)
In
the
case
of
a
fourth
violation
in
a
two
(2)
year
period,
a
fine
of
1
five
thousand
dollars
($5,000)
per
product
purchased,
sold,
or
manufac
-
2
tured
in
violation
of
such
sections,
and
if
the
violator
holds
a
permit,
3
the
permit
shall
be
revoked.
4
(2)
A
second
or
subsequent
violation
of
the
provisions
of
sections
5
39
-
5704A
through
39
-
5704D,
Idaho
Code,
constitutes
an
unfair
and
deceptive
6
act
or
practice
pursuant
to
chapter
6,
title
48,
Idaho
Code.
7
(3)
Any
electronic
smoking
devices
offered
for
sale
in
violation
of
the
8
provisions
of
this
chapter
are
hereby
declared
to
be
contraband
goods
and
9
may
be
seized
by
the
department
or
an
employee
of
the
department,
or
by
any
10
peace
officer
when
directed
by
the
department,
without
a
warrant.
Said
elec
-
1
1
tronic
smoking
devices
seized
shall
be
destroyed
or
otherwise
permanently
12
disposed
of
and
shall
not
be
subject
to
resale.
Fifteen
(15)
days'
notice
of
13
the
destruction
or
disposal
shall
be
given.
The
cost
of
such
seizure
and
de
-
14
struction
or
disposal
shall
be
borne
by
the
person
from
whom
the
products
are
15
seized.
16
SECTION
10.
That
Section
39
-
5705,
Idaho
Code,
be,
and
the
same
is
hereby
17
amended
to
read
as
follows:
18
39
-
5705.
SALE
OR
DISTRIBUTION
OF
ALTERNATIVE
NICOTINE
PRODUCTS,
TO
-
19
BACCO
PRODUCTS
,
OR
ELECTRONIC
SMOKING
DEVICES
TO
A
MINOR.
(1)
It
shall
be
un
-
20
lawful
to
sell,
distribute,
or
offer
alternative
nicotine
products,
tobacco
21
products
,
or
electronic
smoking
devices
to
a
minor.
22
(2)
It
shall
be
an
affirmative
defense
that
the
seller
of
an
alternative
23
nicotine
product,
a
tobacco
product
,
or
an
electronic
smoking
device
to
a
mi
-
24
nor
in
violation
of
this
section
had
requested,
examined,
and
reasonably
re
-
25
lied
upon
a
photographic
identification
from
such
person
establishing
that
26
the
person
is
at
least
twenty
-
one
(21)
years
of
age
prior
to
selling
such
27
person
an
alternative
nicotine
product,
a
tobacco
product
,
or
an
electronic
28
smoking
device.
The
failure
of
a
seller
to
request
and
examine
photographic
29
identification
from
a
person
under
twenty
-
one
(21)
years
of
age
prior
to
the
30
sale
of
an
alternative
nicotine
product,
a
tobacco
product
,
or
an
electronic
31
smoking
device
to
such
person
shall
be
construed
against
the
seller
and
form
32
a
conclusive
basis
for
the
seller's
violation
of
this
section.
33
SECTION
11.
That
Section
39
-
5706,
Idaho
Code,
be,
and
the
same
is
hereby
34
amended
to
read
as
follows:
35
39
-
5706.
VENDOR
-
ASSISTED
SALES.
(1)
It
shall
be
unlawful
to
sell
or
36
distribute
alternative
nicotine
products,
tobacco
products
,
or
electronic
37
smoking
devices
by
any
means
other
than
vendor
-
assisted
sales
where
the
38
customer
has
no
access
to
the
product
except
through
the
assistance
of
the
39
seller.
40
(2)
It
shall
be
unlawful
to
sell
or
distribute
alternative
nicotine
41
products,
tobacco
products
,
or
electronic
smoking
devices
from
vending
ma
-
42
chines
or
self
-
service
displays.
43
(3)
Stores
with
alternative
nicotine
products,
tobacco
products
,
or
44
electronic
smoking
devices
comprising
at
least
seventy
-
five
percent
(75%)
45
of
total
merchandise
are
exempt
from
requiring
vendor
-
assisted
sales
if
mi
-
46

11
nors
are
not
allowed
in
the
store
and
such
prohibition
is
posted
clearly
on
1
all
entrance
doors.
2
SECTION
12.
That
Section
39
-
5707,
Idaho
Code,
be,
and
the
same
is
hereby
3
amended
to
read
as
follows:
4
39
-
5707.
OPENED
PACKAGES
AND
SAMPLES.
(1)
It
shall
be
unlawful
to
sell
5
or
distribute
alternative
nicotine
products,
tobacco
products
,
or
elec
-
6
tronic
smoking
devices
for
commercial
purposes
other
than
in
the
federally
7
required
sealed
package
provided
by
the
manufacturer
with
all
the
required
8
warning
labels
and
health
warnings.
9
(2)
It
shall
be
unlawful
to
sell
or
distribute
alternative
nicotine
10
products,
tobacco
products
,
or
electronic
smoking
devices
for
free
or
below
1
1
the
cost
of
such
products
to
the
sellers
or
distributors
of
the
products
for
12
commercial
or
promotional
purposes
to
members
of
the
general
public
in
pub
-
13
lic
places
or
at
public
events.
14
SECTION
13.
That
Section
39
-
5708,
Idaho
Code,
be,
and
the
same
is
hereby
15
amended
to
read
as
follows:
16
39
-
5708.
CIVIL
PENALTIES
FOR
VIOLATIONS
OF
PERMIT.
(1)
Any
permittee
17
who
fails
to
comply
with
any
part
of
this
chapter
regarding
the
sale
or
dis
-
18
tribution
of
alternative
nicotine
products,
tobacco
products
,
or
electronic
19
smoking
devices
shall
be
subject
to
a
civil
penalty
as
provided
in
this
sec
-
20
tion
or
have
their
permit
suspended,
pursuant
to
compliance
with
the
con
-
21
tested
case
provisions
of
the
Idaho
administrative
procedure
act,
chapter
22
52,
title
67,
Idaho
Code,
or
both.
23
(2)
If
a
seller
who
is
not
a
permittee
violates
section
39
-
5705,
Idaho
24
Code,
and
sells
or
distributes
alternative
nicotine
products,
tobacco
prod
-
25
ucts
,
or
electronic
smoking
devices
to
a
minor,
then
the
seller
shall
be
26
fined
one
hundred
dollars
($100).
27
(3)
In
the
case
of
a
first
violation,
the
permittee
shall
be
notified
in
28
writing
of
penalties
to
be
levied
for
further
violations.
29
(4)
In
the
case
of
a
second
violation,
the
permittee
shall
be
fined
two
30
hundred
dollars
($200)
and
shall
be
notified
in
writing
of
penalties
to
be
31
levied
for
further
violations.
For
a
violation
of
section
39
-
5705,
Idaho
32
Code,
the
permittee
shall
not
be
fined
if
the
permittee
can
show
that
a
train
-
33
ing
program
was
in
place
for
the
employee
and
that
the
permittee
has
a
form
34
signed
by
that
employee
on
file
stating
that
the
employee
understands
the
35
alternative
nicotine
product,
tobacco
product
,
or
electronic
smoking
device
36
laws
dealing
with
minors
and
the
unlawful
purchase
of
alternative
nicotine
37
products,
tobacco
products
,
or
electronic
smoking
devices,
but
the
permit
-
38
tee
shall
be
notified
in
writing
of
penalties
to
be
levied
for
any
further
vi
-
39
olations.
If
no
such
training
is
in
place,
the
permittee
shall
be
fined
two
40
hundred
dollars
($200).
41
(5)
In
the
case
of
a
third
violation
in
a
two
(2)
year
period,
the
42
permittee
shall
be
fined
two
hundred
dollars
($200)
and
the
permit
may
be
43
suspended
for
up
to
seven
(7)
days.
If
the
violation
is
by
an
employee,
at
the
44
same
location,
who
was
involved
in
any
previous
citation
for
violation,
the
45
permittee
shall
be
fined
four
hundred
dollars
($400).
Effective
training
46
and
employment
practices
by
the
permittee,
as
determined
by
the
department,
47

12
shall
be
a
mitigating
factor
in
determining
permit
suspension.
Evidence
of
1
mitigating
factors
shall
be
submitted
to
the
department
within
ten
(10)
days
2
of
the
date
of
violation.
Tobacco
Alternative
nicotine
product,
tobacco
3
product
,
or
electronic
smoking
device
retailers
must
remove
all
alternative
4
nicotine
products,
tobacco
products
,
or
electronic
smoking
devices
from
all
5
areas
accessible
to
or
visible
to
the
public
while
the
permit
is
suspended.
6
(6)
In
the
case
of
four
(4)
or
more
violations
within
a
two
(2)
year
pe
-
7
riod,
the
permittee
shall
be
fined
four
hundred
dollars
($400)
and
the
per
-
8
mit
shall
be
revoked
until
such
time
that
the
permittee
demonstrates
an
ef
-
9
fective
training
plan
to
the
department,
but
in
no
case
shall
the
revoca
-
10
tion
be
for
less
than
thirty
(30)
days.
Tobacco
Alternative
nicotine
prod
-
1
1
uct,
tobacco
product
,
or
electronic
smoking
device
retailers
must
remove
all
12
alternative
nicotine
products,
tobacco
products
,
or
electronic
smoking
de
-
13
vices
from
all
areas
accessible
to
or
visible
to
the
public
while
the
permit
14
is
revoked.
15
(7)
All
moneys
collected
for
violations
pursuant
to
this
section
shall
16
be
remitted
to
the
prevention
of
minors'
access
to
alternative
nicotine
17
products,
tobacco
products
,
or
electronic
smoking
devices
fund
created
in
18
section
39
-
5711,
Idaho
Code.
19
(8)
All
fines
shall
be
paid
in
full
prior
to
renewal
of
a
permit
and
20
within
ten
(10)
days
of
the
date
of
the
violation.
21
SECTION
14.
That
Section
39
-
5709,
Idaho
Code,
be,
and
the
same
is
hereby
22
amended
to
read
as
follows:
23
39
-
5709.
CRIMINAL
PENALTIES
FOR
VIOLATIONS
WITHOUT
A
PERMIT.
Sale
or
24
distribution
of
alternative
nicotine
products,
tobacco
products
,
or
elec
-
25
tronic
smoking
devices,
or
any
violation
of
this
chapter,
without
a
permit
is
26
considered
by
the
state
of
Idaho
as
an
effort
to
subvert
the
state's
public
27
purpose
to
prevent
minor's
minors'
access
to
alternative
nicotine
products,
28
tobacco
products
,
or
electronic
smoking
devices.
29
(1)
The
sale
or
distribution
of
alternative
nicotine
products,
tobacco
30
products
,
or
electronic
smoking
devices
without
a
permit
shall
constitute
a
31
misdemeanor
punishable
by
imprisonment
not
exceeding
six
(6)
months
in
the
32
county
jail,
a
fine
of
three
hundred
dollars
($300),
or
by
both
such
fine
33
and
imprisonment.
If
the
sale
or
distribution
of
alternative
nicotine
prod
-
34
ucts,
tobacco
products
,
or
electronic
smoking
devices
was
to
a
minor,
the
35
fine
shall
be
no
less
than
five
hundred
dollars
($500)
nor
more
than
one
thou
-
36
sand
dollars
($1,000).
The
provisions
of
this
section
shall
not
be
applica
-
37
ble
to
an
employee
of
the
business
engaged
in
the
sale
of
alternative
nico
-
38
tine
products,
tobacco
products
,
or
electronic
smoking
devices
if
the
sale
39
occurred
during
the
course
of
such
employment
and
the
seller
does
not
have
an
40
ownership
interest
in
the
business.
41
(2)
In
addition
to
the
penalties
set
forth
in
subsection
(1)
of
this
42
section,
the
court
may
impose
an
additional
fine
of
one
thousand
dollars
43
($1,000)
per
day
beginning
the
day
following
the
date
of
citation
as
long
as
44
the
illegal
alternative
nicotine
products,
tobacco
products
,
or
electronic
45
smoking
devices
sales
or
distribution
continues.
The
first
seven
(7)
days
of
46
additional
fines
may
be
suspended,
provided
that
the
business
or
seller
is
47
able
to
prove
that
the
business
or
seller
has
applied
for
the
permit
within
48
seven
(7)
days
of
the
citation.
49

13
SECTION
15.
That
Section
39
-
5710,
Idaho
Code,
be,
and
the
same
is
hereby
1
amended
to
read
as
follows:
2
39
-
5710.
CONDUCT
OF
ENFORCEMENT
ACTIONS.
(1)
It
is
the
intent
of
the
3
legislature
that
law
enforcement
agencies,
the
attorney
general,
and
the
4
department
shall
enforce
this
chapter
in
a
manner
that
can
reasonably
be
5
expected
to
significantly
reduce
the
extent
to
which
alternative
nicotine
6
products,
tobacco
products
,
and
electronic
smoking
devices
are
sold
or
dis
-
7
tributed
to
minors.
8
(2)
Law
enforcement
agencies
may
conduct
random,
unannounced
inspec
-
9
tions
at
locations
where
alternative
nicotine
products,
tobacco
products
,
10
or
electronic
smoking
devices
are
sold
or
distributed
to
ensure
compliance
1
1
with
this
chapter.
A
copy
of
all
citations
issued
under
this
chapter
shall
be
12
submitted
to
the
department.
13
(3)
The
department
shall
conduct
at
least
one
(1)
random,
unannounced
14
inspection
per
year
at
all
locations
where
alternative
nicotine
products,
15
tobacco
products
,
or
electronic
smoking
devices
are
sold
or
distributed
at
16
retail
to
ensure
compliance
with
this
chapter.
The
department
shall
conduct
17
inspections
for
minor
-
exempt
permittees
without
the
assistance
of
a
minor.
18
The
department
shall
conduct
inspections
for
all
other
permittees
with
the
19
assistance
of
a
minor.
Each
year,
the
department
shall
conduct
random,
unan
-
20
nounced
inspections
equal
to
the
number
of
permittees
on
the
last
day
of
the
21
calendar
year
multiplied
by
the
violation
percentage
rate
reported
for
the
22
previous
year
multiplied
by
a
factor
of
ten
(10).
In
no
instance
will
the
23
number
of
inspections
exceed
twice
the
number
of
permittees.
Local
law
en
-
24
forcement
agencies
are
encouraged
to
contract
with
the
department
to
perform
25
these
required
inspections.
26
(4)
Minors
may
assist
with
random,
unannounced
inspections,
provided
27
that
minors
under
the
age
of
eighteen
(18)
years
must
have
the
written
con
-
28
sent
of
a
parent
or
legal
guardian.
When
assisting
with
these
inspections,
29
minors
shall
not
provide
false
identification
or
make
any
false
statement
30
regarding
their
age.
31
(5)
Citizens
may
file
a
written
complaint
of
noncompliance
of
this
32
chapter
with
the
department
or
with
a
law
enforcement
agency.
Permit
holders
33
under
26
U.S.C.
5712
may
file
written
complaints
relating
to
delivery
sales
34
to
the
department
or
the
attorney
general's
offices.
Complaints
shall
be
35
investigated
and
the
proper
enforcement
actions
taken.
36
(6)
Within
a
reasonable
time,
not
later
than
two
(2)
business
days
after
37
an
inspection
has
occurred,
a
representative
of
the
business
inspected
shall
38
be
informed
in
writing
of
the
results
of
the
inspection.
39
(7)
The
attorney
general
or
his
designee,
or
any
person
who
holds
a
per
-
40
mit
under
26
U.S.C.
5712,
may
bring
an
action
in
district
court
in
Idaho
to
41
prevent
or
restrain
violations
of
this
chapter
by
any
person
or
by
any
person
42
controlling
such
person.
43
SECTION
16.
That
Section
39
-
5711,
Idaho
Code,
be,
and
the
same
is
hereby
44
amended
to
read
as
follows:
45
39
-
5711.
FUNDING
AND
CREATION
OF
PREVENTION
OF
MINORS'
ACCESS
TO
46
ALTERNATIVE
NICOTINE
PRODUCTS,
TOBACCO
PRODUCTS
,
OR
ELECTRONIC
SMOKING
47
DEVICES
FUND.
There
is
hereby
created
the
prevention
of
minors'
access
to
48

14
alternative
nicotine
products,
tobacco
products
,
or
electronic
smoking
de
-
1
vices
fund
in
the
state
treasury.
Moneys
in
the
fund
shall
be
used
to
fund
the
2
administration,
inspections
and
enforcement
of
this
chapter.
Moneys
in
the
3
fund
may
be
expended
only
pursuant
to
appropriation.
The
fund
shall
consist
4
of:
5
(1)
The
current
federal
funds
that
are
available
for
inspections
or
for
6
the
prevention
of
minors'
access
to
tobacco
products
or
electronic
smoking
7
devices
shall
be
utilized
by
the
department;
8
(2)
The
fines
from
the
civil
penalties
pursuant
to
section
39
-
5708,
9
Idaho
Code;
and
10
(3)
Moneys
from
any
other
source.
1
1
SECTION
17.
That
Section
39
-
5713,
Idaho
Code,
be,
and
the
same
is
hereby
12
amended
to
read
as
follows:
13
39
-
5713.
LOCAL
ORDINANCES
PROHIBITED.
No
local
unit
of
government
14
may
adopt
or
enforce
requirements
for
the
regulation,
marketing,
or
sale
of
15
alternative
nicotine
products,
tobacco
products
,
or
electronic
smoking
de
-
16
vices
that
are
more
restrictive
than
or
in
addition
to
this
chapter.
No
local
17
unit
of
government
may
impose
or
enforce
a
tax
or
fee
on
alternative
nicotine
18
products,
tobacco
products
,
or
electronic
smoking
devices.
This
section
19
shall
not
be
construed
to
prevent
a
local
unit
of
government
from
regulating
20
the
use
of
alternative
nicotine
products,
tobacco
products
,
or
electronic
21
smoking
devices
in
any
public
place
pursuant
to
section
39
-
5511,
Idaho
Code,
22
or
in
any
other
public
outdoor
area.
Nothing
in
this
section
shall
preclude
23
or
preempt
any
local,
county,
or
municipal
government
from
exercising
its
24
lawful
authority
to
regulate
zoning
or
land
use.
25
SECTION
18.
That
Section
39
-
5714,
Idaho
Code,
be,
and
the
same
is
hereby
26
amended
to
read
as
follows:
27
39
-
5714.
REQUIREMENTS
FOR
DELIVERY
SALES.
(1)
No
permittee
shall
make
28
a
delivery
sale
of
alternative
nicotine
products,
tobacco
products
,
or
elec
-
29
tronic
smoking
devices
to
any
individual
who
is
under
age
twenty
-
one
(21)
30
years
in
this
state.
31
(2)
Each
permittee
taking
a
delivery
sale
order
shall
comply
with:
the
32
age
verification
requirements
set
forth
in
section
39
-
5715,
Idaho
Code;
33
the
disclosure
and
notice
requirements
set
forth
in
section
39
-
5716,
Idaho
34
Code;
the
shipping
requirements
set
forth
in
section
39
-
5717,
Idaho
Code;
35
the
registration
and
reporting
requirements
set
forth
in
section
39
-
5718,
36
Idaho
Code;
all
tax
collection
requirements
provided
by
title
63,
Idaho
37
Code;
and
all
other
laws
of
the
state
of
Idaho
generally
applicable
to
sales
38
of
alternative
nicotine
products,
tobacco
products
,
or
electronic
smoking
39
devices
that
occur
entirely
within
Idaho,
including
but
not
limited
to
those
40
laws
imposing
excise
taxes,
sales
and
use
taxes,
licensing
and
tax
stamping
41
requirements,
and
escrow
or
other
payment
obligations.
42
SECTION
19.
That
Section
39
-
5715,
Idaho
Code,
be,
and
the
same
is
hereby
43
amended
to
read
as
follows:
44

15
39
-
5715.
AGE
VERIFICATION
REQUIREMENTS.
No
permittee
shall
mail
or
1
ship
alternative
nicotine
products,
tobacco
products
,
or
electronic
smoking
2
devices
in
connection
with
a
delivery
sale
order
unless,
before
mailing
or
3
shipping
such
alternative
nicotine
products,
tobacco
products
,
or
elec
-
4
tronic
smoking
devices,
the
permittee
accepting
the
delivery
sale
order
5
first
obtains
from
the
prospective
customer
a
certification
that
includes
6
proof
of
age
that
the
purchaser
is
at
least
twenty
-
one
(21)
years
old,
the
7
credit
or
debit
card
used
for
payment
has
been
issued
in
the
purchaser's
8
name,
and
the
address
to
which
the
alternative
nicotine
products,
tobacco
9
products
,
or
electronic
smoking
devices
are
being
shipped
matches
the
10
credit
card
company's
address
for
the
cardholder
or
employs
technology
that
1
1
requires
and
authenticates
independent,
third
-
party
age
and
identity
veri
-
12
fication
services,
comparing
data
against
third
-
party
sources.
13
SECTION
20.
That
Section
39
-
5717,
Idaho
Code,
be,
and
the
same
is
hereby
14
amended
to
read
as
follows:
15
39
-
5717.
SHIPPING
REQUIREMENTS
-
-
TOBACCO
PRODUCTS
,
ALTERNATIVE
16
NICOTINE
PRODUCTS,
OR
ELECTRONIC
SMOKING
DEVICES.
Each
permittee
who
mails
17
or
ships
alternative
nicotine
products,
tobacco
products
,
or
electronic
18
smoking
devices
in
connection
with
a
delivery
sale
order
shall
include
as
19
part
of
the
shipping
documents
a
clear
and
conspicuous
statement
providing
20
as
follows:
21
ALTERNATIVE
NICOTINE
PRODUCTS,
TOBACCO
PRODUCTS
,
OR
ELECTRONIC
22
SMOKING
DEVICES:
IDAHO
LAW
PROHIBITS
SHIPPING
TO
INDIVIDUALS
UNDER
23
THE
AGE
OF
TWENTY
-
ONE
(21)
YEARS
AND
REQUIRES
THE
PAYMENT
OF
TAXES
24
PURSUANT
TO
CHAPTER
25,
TITLE
63,
IDAHO
CODE.
PERSONS
VIOLATING
25
THIS
LAW
MAY
BE
CIVILLY
AND
CRIMINALLY
LIABLE.
26
Anyone
who
delivers
any
such
container
distributes
alternative
nico
-
27
tine
products,
tobacco
products
,
or
electronic
smoking
devices
as
defined
in
28
section
39
-
5702(5)
39
-
5702(6)
,
Idaho
Code,
and
is
subject
to
the
terms
and
29
requirements
of
this
chapter.
If
a
permittee
taking
a
delivery
sale
order
30
also
delivers
the
alternative
nicotine
products,
tobacco
products
,
or
elec
-
31
tronic
smoking
devices
without
using
a
third
-
party
delivery
service,
the
32
permittee
shall
comply
with
all
the
requirements
of
vendor
-
assisted
sales
as
33
defined
in
section
39
-
5702(17)
39
-
5702
,
Idaho
Code.
34
SECTION
21.
That
Section
39
-
5718,
Idaho
Code,
be,
and
the
same
is
hereby
35
amended
to
read
as
follows:
36
39
-
5718.
REGISTRATION
AND
REPORTING
REQUIREMENTS.
(1)
Prior
to
making
37
delivery
sales
or
shipping
alternative
nicotine
products,
tobacco
products
,
38
or
electronic
smoking
devices
in
connection
with
any
such
sales,
every
busi
-
39
ness
shall
obtain
a
permit
from
the
department
and
file
with
the
state
tax
40
commission
a
statement
setting
forth
the
permittee's
name,
trade
name,
and
41
the
address
of
the
business's
principal
place
of
business
and
any
other
place
42
of
business.
43
(2)
No
later
than
the
tenth
day
of
each
calendar
month,
each
permit
-
44
tee
that
has
made
a
delivery
sale
or
shipped
or
delivered
alternative
nico
-
45
tine
products,
tobacco
products
,
or
electronic
smoking
devices
in
connec
-
46
tion
with
any
such
sale
during
the
previous
calendar
month
shall
file
with
47

16
the
department
and
the
state
tax
commission
a
memorandum
or
a
copy
of
the
in
-
1
voice
that
provides
for
each
and
every
such
delivery
sale:
2
(a)
The
name
and
address
of
the
individual
to
whom
the
delivery
sale
was
3
made;
4
(b)
The
brand
or
brands
of
the
alternative
nicotine
products,
tobacco
5
products
,
or
electronic
smoking
devices
that
were
sold
in
such
delivery
6
sale;
and
7
(c)
The
quantity
of
alternative
nicotine
products,
tobacco
products
,
8
or
electronic
smoking
devices
that
were
sold
in
such
delivery
sale.
9
(3)
Any
alternative
nicotine
products,
tobacco
products
,
or
electronic
10
smoking
devices
sold
or
attempted
to
be
sold
in
a
delivery
sale
that
does
1
1
not
meet
the
requirements
of
this
chapter
shall
be
forfeited
to
the
state
of
12
Idaho.
13
SECTION
22.
That
Section
39
-
8421,
Idaho
Code,
be,
and
the
same
is
hereby
14
amended
to
read
as
follows:
15
39
-
8421.
DEFINITIONS.
As
used
in
sections
39
-
8420
through
39
-
8425,
16
Idaho
Code:
17
(1)
The
definitions
set
forth
in
section
39
-
8402,
Idaho
Code,
of
the
18
Idaho
tobacco
master
settlement
agreement
complementary
act,
and
in
this
19
section,
apply
to
sections
39
-
8420
through
39
-
8425,
Idaho
Code.
20
(2)
"Cigarette
rolling
machine"
means
any
machine
or
device
that
has
21
the
capability
to
produce
at
least
one
hundred
fifty
(150)
cigarettes
in
less
22
than
thirty
(30)
minutes.
23
(3)
"Cigarette
rolling
machine
operator"
means
any
person
who
owns
or
24
leases
or
otherwise
has
available
for
use
a
cigarette
rolling
machine
and
25
makes
such
a
machine
available
for
use
by
another
person
in
a
commercial
26
setting
in
order
to
manufacture
a
cigarette.
No
person
shall
be
deemed
a
27
cigarette
rolling
machine
operator
based
solely
upon
that
person's
manufac
-
28
ture,
sale,
enabling,
disabling,
or
repair
of
a
cigarette
rolling
machine.
29
(4)
"Minor"
has
the
same
meaning
as
that
term
is
defined
in
section
30
39
-
5702(7)
39
-
5702
,
Idaho
Code.
31
(5)
"Person"
means
natural
persons,
corporations
both
foreign
and
do
-
32
mestic,
trusts,
partnerships
both
limited
and
general,
incorporated
or
un
-
33
incorporated
associations,
companies,
business
entities,
and
any
other
le
-
34
gal
entity,
or
any
other
group
associated
in
fact
although
not
a
legal
en
-
35
tity.
36
(6)
"Tobacco
products"
means
any
substance
that
contains
tobacco,
37
including
but
not
limited
to
cigarettes,
cigars,
pipes,
snuff,
smoking
to
-
38
bacco,
tobacco
papers,
or
smokeless
tobacco.
39
SECTION
23.
That
Section
56
-
227F,
Idaho
Code,
be,
and
the
same
is
hereby
40
amended
to
read
as
follows:
41
56
-
227F.
PUBLIC
ASSISTANCE
BENEFIT
CARDS
-
-
PROHIBITED
USES.
(1)
Any
42
recipient
of
public
assistance
is
prohibited
from
using
public
assistance
43
benefit
cards
or
cash
obtained
with
public
assistance
benefit
cards:
44
(a)
For
the
purpose
of
participating
in
any
of
the
activities
described
45
under
chapters
38
and
49,
title
18,
Idaho
Code,
or
authorized
pursuant
46
to
any
state
-
tribal
gaming
compact
under
section
67
-
429A,
Idaho
Code;
47

17
(b)
For
the
purpose
of
pari
-
mutuel
betting
authorized
under
chapter
25,
1
title
54,
Idaho
Code;
2
(c)
To
purchase
lottery
tickets
or
shares
authorized
under
chapter
74,
3
title
67,
Idaho
Code;
4
(d)
For
the
purpose
of
participating
in
or
purchasing
tattoo,
branding
5
or
body
piercing
services
as
defined
in
section
18
-
1523,
Idaho
Code;
6
(e)
To
purchase
cigarettes
as
defined
in
section
39
-
7802(d),
Idaho
7
Code,
or
tobacco
products
or
electronic
smoking
devices
as
defined
in
8
section
39
-
5702(15)
39
-
5702
,
Idaho
Code;
9
(f)
To
purchase
any
items
regulated
under
title
23,
Idaho
Code;
10
(g)
For
the
purpose
of
adult
entertainment
at
venues
with
performances
1
1
that
contain
sexually
oriented
material
where
minors
under
the
age
of
12
eighteen
(18)
years
are
prohibited;
or
13
(h)
For
the
purpose
of
purchasing
or
participating
in
any
activities
in
14
any
location
listed
in
subsection
(2)
of
this
section.
15
(2)
The
following
businesses
are
required
to
comply
with
the
provisions
16
of
this
section:
17
(a)
Any
establishment
or
business
licensed
under
chapter
9,
title
23,
18
Idaho
Code;
19
(b)
State
liquor
stores
defined
under
section
23
-
902,
Idaho
Code,
with
20
the
exception
of
special
distributors
as
referenced
in
chapter
3,
title
21
23,
Idaho
Code;
22
(c)
Any
business
or
agency
that
issues
or
underwrites
bail
bonds
as
de
-
23
fined
in
section
41
-
1038(3),
Idaho
Code;
24
(d)
Gambling
establishments
licensed
under
Idaho
law;
25
(e)
Any
business
or
establishment
that
offers
tattoo,
body
piercing
or
26
branding
services
as
defined
in
section
18
-
1523,
Idaho
Code;
27
(f)
Adult
entertainment
venues
with
performances
that
contain
sexually
28
oriented
material
where
minors
under
the
age
of
eighteen
(18)
years
are
29
prohibited;
and
30
(g)
Any
establishment
where
persons
under
the
age
of
eighteen
(18)
31
years
are
not
permitted.
32
(3)
The
department
shall
notify
any
business
determined
to
be
in
viola
-
33
tion
of
the
provisions
of
subsection
(2)
of
this
section
and
the
licensing
34
authority
of
any
such
business,
if
applicable,
that
such
business
has
con
-
35
tinued
to
allow
the
use
of
a
public
assistance
benefit
card
in
violation
of
36
subsection
(2)
of
this
section.
The
department
may
require
the
Idaho
quest
37
electronic
benefits
transfer
(EBT)
card
business
identification
number
38
(BIN)
be
disabled
at
any
business
found
to
be
in
violation
of
subsection
(2)
39
of
this
section.
Any
business
in
violation
of
subsection
(2)
of
this
section
40
may
also
be
required
to
deny
all
public
assistance
cash
transactions
made
41
with
an
Idaho
quest
EBT
card
at
any
automated
teller
machine
(ATM)
located
42
in
their
establishment.
All
costs
associated
with
disabling
the
BIN
and
ATM
43
will
be
the
responsibility
of
such
business
owner.
44
(4)
Only
the
recipient,
an
eligible
member
of
the
recipient's
house
-
45
hold
or
the
recipient's
authorized
representative
may
use
a
public
assis
-
46
tance
benefit
card
or
the
benefit,
and
such
use
shall
only
be
for
the
re
-
47
spective
benefit
program
purposes.
The
recipient
shall
not
sell,
attempt
to
48
sell,
exchange
or
donate
a
public
assistance
benefit
card
or
any
benefits
to
49
any
other
person
or
entity.
50

18
(5)
A
violation
of
subsection
(1)
or
(4)
of
this
section
by
a
recipient
1
constitutes
a
misdemeanor.
2
(a)
The
department
shall
notify
all
recipients
of
public
assistance
3
benefit
cards
that
any
violation
of
subsection
(1)
or
(4)
of
this
sec
-
4
tion
could
result
in
legal
proceedings
and
forfeiture
of
all
cash
public
5
assistance.
6
(b)
Whenever
the
department
has
confirmed
that
a
person
has
violated
7
subsection
(1)
or
(4)
of
this
section,
the
department
shall
notify
the
8
person
in
writing
that
the
violation
could
result
in
legal
proceedings
9
and
forfeiture
of
all
cash
public
assistance.
10
(6)
As
used
in
this
section,
"public
assistance"
or
"public
assistance
1
1
benefit"
means
benefits
provided
to
a
recipient
pursuant
to
the
temporary
12
assistance
for
families
in
Idaho
(TAFI)
program
on
an
Idaho
quest
EBT
card
13
account.
14
(7)
This
section
shall
be
enforced
by
the
director
of
the
department
of
15
health
and
welfare
in
cooperation
with
local
law
enforcement
and
prosecuting
16
agencies.
17
SECTION
24.
That
the
Heading
for
Chapter
25,
Title
63,
Idaho
Code,
be,
18
and
the
same
is
hereby
amended
to
read
as
follows:
19
CHAPTER
25
20
CIGARETTE
,
NICOTINE,
AND
TOBACCO
PRODUCTS
TAXES
21
SECTION
25.
That
Section
63
-
2551,
Idaho
Code,
be,
and
the
same
is
hereby
22
amended
to
read
as
follows:
23
63
-
2551.
TOBACCO
AND
NICOTINE
PRODUCTS
TAX
-
-
DEFINITIONS.
As
used
in
24
this
act:
25
(1)
"Tobacco
products"
shall
mean
any
cigars,
cheroots,
stogies,
26
smoking
tobacco
(including
granulated,
plug,
cut,
crimp
cut,
ready
rubbed
27
and
any
other
kinds
and
forms
of
tobacco
suitable
for
smoking
in
a
pipe
or
28
cigarette),
chewing
tobacco
(including
cavendish,
twist,
plug,
scrap
and
29
any
other
kinds
and
forms
of
tobacco
suitable
for
chewing)
and
snuff,
however
30
prepared;
and
shall
include
any
other
articles
or
products
made
of
tobacco
31
except
cigarettes;
32
(2)
"Manufacturer"
means
a
person
who
manufactures
and
sells
tobacco
33
products
,
alternative
nicotine
products,
or
vapor
products
;
34
(3)
"Distributor"
means
(a)
any
person
engaged
in
the
business
of
sell
-
35
ing
tobacco
products
,
alternative
nicotine
products,
or
vapor
products
in
36
this
state
who
brings,
or
causes
to
be
brought,
into
this
state
from
without
37
the
state
any
tobacco
products
,
alternative
nicotine
products,
or
vapor
38
products
for
sale,
(b)
any
person
who
makes,
manufactures,
or
fabricates
39
tobacco
products
,
alternative
nicotine
products,
or
vapor
products
in
this
40
state
for
sale
in
this
state,
(c)
any
person
engaged
in
the
business
of
41
selling
tobacco
products
,
alternative
nicotine
products,
or
vapor
products
42
without
this
state
who
ships
or
transports
tobacco
products
,
alternative
43
nicotine
products,
or
vapor
products
to
retailers
in
this
state,
to
be
sold
44
by
those
retailers;
45
(4)
"Subjobber"
means
any
person,
other
than
a
manufacturer
or
distrib
-
46
utor,
who
buys
tobacco
products
,
alternative
nicotine
products,
or
vapor
47

19
products
from
a
distributor
and
sells
them
to
persons
other
than
the
ultimate
1
consumers;
2
(5)
"Retailer"
means
any
person
engaged
in
the
business
of
selling
to
-
3
bacco
products
,
alternative
nicotine
products,
or
vapor
products
to
ulti
-
4
mate
consumers;
5
(6)
"Sale"
means
any
transfer,
exchange,
or
barter,
in
any
manner
or
by
6
any
means
whatsoever,
for
a
consideration,
and
includes
and
means
all
sales
7
made
by
any
person.
It
includes
a
gift
by
a
person
engaged
in
the
business
of
8
selling
tobacco
products
,
alternative
nicotine
products,
or
vapor
products
,
9
for
advertising,
as
a
means
of
evading
the
provisions
of
this
chapter,
or
for
10
any
other
purposes
whatsoever;
1
1
(7)
"Wholesale
sales
price"
means
the
established
price
for
which
a
12
manufacturer
or
any
person
sells
a
tobacco
product
,
alternative
nicotine
13
product,
or
vapor
product
to
a
distributor
that
is
not
a
related
person
as
de
-
14
fined
in
section
267
of
the
Internal
Revenue
Code,
exclusive
of
any
discount
15
or
other
reduction;
16
(8)
"Business"
means
any
trade,
occupation,
activity,
or
enterprise
17
engaged
in
for
the
purpose
of
selling
or
distributing
tobacco
products
,
al
-
18
ternative
nicotine
products,
or
vapor
products
in
this
state;
19
(9)
"Place
of
business"
means
any
place
where
tobacco
products
,
alter
-
20
native
nicotine
products,
or
vapor
products
are
manufactured,
stored,
or
21
kept
for
the
purpose
of
sale
or
consumption,
including
any
vessel,
vehicle,
22
airplane
or
train;
23
(10)
"Retail
outlet"
means
each
place
of
business
from
which
tobacco
24
products
,
alternative
nicotine
products,
or
vapor
products
are
sold
to
con
-
25
sumers;
26
(11)
"Commission"
means
the
Idaho
state
tax
commission.
27
(12)
"Alternative
nicotine
product"
means
a
noncombustible
product
28
that
contains
nicotine,
whether
natural
or
synthetic,
but
does
not
contain
29
tobacco
and
is
intended
for
human
consumption,
whether
chewed,
absorbed,
30
dissolved,
ingested,
or
by
other
means.
This
term
shall
not
include
a
vapor
31
product
or
any
product
regulated
by
the
United
States
food
and
drug
adminis
-
32
tration
under
chapter
V
of
the
federal
food,
drug,
and
cosmetic
act.
33
(13)
"Electronic
smoking
device"
has
the
same
meaning
as
that
term
is
34
defined
in
section
39
-
5702,
Idaho
Code.
35
(14)
"Vapor
product"
means
any
liquid,
substance,
or
mixture,
whether
36
or
not
containing
nicotine,
that
is
designed,
manufactured,
or
marketed
for
37
use
in
an
electronic
smoking
device
to
produce
vapor,
including
any
pre
-
38
filled
cartridge,
pod,
vapor
solution,
vapor
cartridge,
or
other
container
39
of
liquid
or
other
form
that
is
intended
to
be
used
with
or
in
an
electronic
40
cigarette,
electronic
cigar,
electronic
cigarillo,
electronic
pipe,
or
sim
-
41
ilar
product
or
device.
The
term
does
not
include
any
product
regulated
by
42
the
United
States
food
and
drug
administration
under
chapter
V
of
the
federal
43
food,
drug,
and
cosmetic
act.
44
SECTION
26.
That
Section
63
-
2552B,
Idaho
Code,
be,
and
the
same
is
45
hereby
amended
to
read
as
follows:
46
63
-
2552B.
TOBACCO
PRODUCTS
,
ALTERNATIVE
NICOTINE
PRODUCTS,
AND
VAPOR
47
PRODUCTS
USE
TAX.
Any
person
who
does
not
hold
a
tobacco
products
tax
permit
48
who
possesses,
purchases
or
consumes
tobacco
products
,
alternative
nicotine
49

20
products,
or
vapor
products
upon
which
tax
imposed
by
this
chapter
has
not
1
been
paid,
including
tobacco
products
,
alternative
nicotine
products,
or
2
vapor
products
sold
by
internet,
catalog,
telephone
and
facsimile
sell
-
3
ers,
is
liable
for
the
taxes
imposed
by
sections
63
-
2552
,
and
63
-
2552A,
and
4
63
-
2552C,
Idaho
Code,
to
be
reported
and
paid
as
required
in
section
63
-
2560,
5
Idaho
Code.
6
SECTION
27.
That
Chapter
25,
Title
63,
Idaho
Code,
be,
and
the
same
is
7
hereby
amended
by
the
addition
thereto
of
a
NEW
SECTION
,
to
be
known
and
des
-
8
ignated
as
Section
63
-
2552C,
Idaho
Code,
and
to
read
as
follows:
9
63
-
2552C.
TAX
ON
THE
SALE
OF
ALTERNATIVE
NICOTINE
PRODUCTS
AND
VAPOR
10
PRODUCTS
-
-
DISTRIBUTION.
(1)
There
is
hereby
imposed
an
excise
tax
on
vapor
1
1
products
sold
in
the
state
of
Idaho.
Such
tax
shall
be
at
the
rate
of
five
12
cents
(5¢)
per
fluid
milliliter
of
vapor
products.
All
invoices
for
any
va
-
13
por
product
issued
by
manufacturers
shall
state
the
amount
of
consumable
va
-
14
por
product
in
milliliters.
The
distributor
shall
be
liable
for
the
payment
15
of
the
tax
imposed
by
this
subsection.
The
tax
shall
be
imposed
at
the
time
16
the
distributor:
17
(a)
Brings
or
causes
to
be
brought
into
this
state
vapor
products
for
18
sale;
19
(b)
Manufactures
vapor
products
in
this
state
for
sale;
or
20
(c)
Ships
or
transports
vapor
products
to
retailers
in
this
state
to
be
21
sold
by
those
retailers.
22
(2)
There
is
hereby
imposed
an
excise
tax
on
alternative
nicotine
prod
-
23
ucts
sold
in
the
state
of
Idaho.
Such
tax
shall
be
at
the
rate
of
twenty
-
five
24
cents
(25¢)
per
container
of
alternative
nicotine
products
that
contains
at
25
least
one
(1)
and
not
more
than
twenty
(20)
units,
and
for
any
container
that
26
includes
more
than
twenty
(20)
units,
at
the
rate
of
twenty
-
five
cents
(25¢)
27
per
container
plus
a
proportionate
tax
at
the
like
rate
on
each
unit
in
excess
28
of
twenty
(20)
units.
The
distributor
shall
be
liable
for
the
payment
of
the
29
tax
imposed
by
this
subsection.
The
tax
shall
be
imposed
at
the
time
the
dis
-
30
tributor:
31
(a)
Brings
or
causes
to
be
brought
into
this
state
alternative
nicotine
32
products
for
sale;
33
(b)
Manufactures
alternative
nicotine
products
in
this
state
for
sale;
34
or
35
(c)
Ships
or
transports
alternative
nicotine
products
to
retailers
in
36
this
state
to
be
sold
by
those
retailers.
37
(3)
A
retailer
who
brings,
or
causes
to
be
brought,
into
this
state
from
38
outside
the
state
alternative
nicotine
products
or
vapor
products
for
sale
39
on
which
the
tax
has
not
been
paid
is
responsible
for
payment
of
the
tax
at
40
the
time
of
receiving
such
products
and
before
selling
such
products
to
the
41
ultimate
consumer.
42
(4)
Revenues
received
from
the
taxes
imposed
by
this
section
shall
be
43
distributed
by
the
state
tax
commission
as
follows:
44
(a)
Fifty
percent
(50%)
shall
be
distributed
to
the
department
of
45
health
and
welfare
for
adult
and
children's
behavioral
health
programs;
46
(b)
Twenty
-
five
percent
(25%)
shall
be
distributed
to
the
public
school
47
income
fund
for
the
purposes
of
safe
and
drug
free
schools
and
include
48

21
purposes
of
prevention
and
cessation,
behavioral
health,
and
the
hiring
1
of
personnel
necessary
to
respond
to
the
use
of
nicotine
products;
and
2
(c)
Twenty
-
five
(25%)
shall
be
distributed
to
the
general
fund.
3
SECTION
28.
That
Section
63
-
2553,
Idaho
Code,
be,
and
the
same
is
hereby
4
amended
to
read
as
follows:
5
63
-
2553.
LEGISLATIVE
INTENT.
It
is
the
intent
and
purpose
of
this
6
chapter
to
levy
a
tax
on
all
tobacco
products
,
alternative
nicotine
prod
-
7
ucts,
and
vapor
products
sold,
used,
consumed,
handled,
or
distributed
8
within
this
state
and
to
collect
the
tax
from
the
distributor
as
defined
in
9
section
63
-
2551
,
Idaho
Code
.
It
is
the
further
intent
and
purpose
of
this
10
chapter
to
impose
the
tax
only
once
but
nothing
in
this
chapter
shall
be
con
-
1
1
strued
to
exempt
any
person
taxable
under
any
other
law
or
under
any
other
tax
12
imposed
by
the
state
of
Idaho.
13
SECTION
29.
That
Section
63
-
2554,
Idaho
Code,
be,
and
the
same
is
hereby
14
amended
to
read
as
follows:
15
63
-
2554.
PERMIT
REQUIRED.
(1)
No
person
shall
engage
in
the
business
16
of
a
manufacturer,
distributor
,
or
subjobber
of
tobacco
products
,
alterna
-
17
tive
nicotine
products,
or
vapor
products
at
any
place
of
business
without
18
first
having
received
from
the
commission
a
permit
as
provided
in
section
19
63
-
2503
or
63
-
2504,
Idaho
Code.
20
(2)
Distributors
and
subjobbers
shall
purchase
tobacco
products,
al
-
21
ternative
nicotine
products,
or
vapor
products
only
from
a
manufacturer,
22
wholesaler,
or
distributor
who
has
obtained
a
permit
under
this
chapter
or
23
under
chapter
57,
title
39,
Idaho
Code,
as
appropriate,
and
shall
verify
that
24
the
seller
holds
a
valid
permit
before
making
a
purchase.
25
(3)
Retailers
shall
purchase
alternative
nicotine
products,
tobacco
26
products,
or
vapor
products
only
from
a
wholesaler
or
distributor
who
has
ob
-
27
tained
a
permit
under
this
chapter
or
under
chapter
57,
title
39,
Idaho
Code,
28
as
appropriate,
and
shall
verify
that
the
seller
holds
a
valid
permit
before
29
making
a
purchase.
30
(4)
Manufacturers
shall
sell
alternative
nicotine
products,
tobacco
31
products,
or
vapor
products
only
to
a
wholesaler,
subjobber,
or
distributor
32
who
has
obtained
a
permit
under
this
chapter
or
under
chapter
57,
title
39,
33
Idaho
Code,
as
appropriate,
and
shall
verify
that
the
purchaser
holds
a
valid
34
permit
before
making
a
sale.
35
(5)
Wholesalers,
subjobbers,
and
distributors
shall
sell
alternative
36
nicotine
products,
tobacco
products,
or
vapor
products
only
to
a
wholesaler,
37
subjobber,
distributor,
or
retailer
who
has
obtained
a
permit
under
this
38
chapter
or
under
chapter
57,
title
39,
Idaho
Code,
as
appropriate,
and
shall
39
verify
that
the
purchaser
holds
a
valid
permit
before
making
a
sale.
40
(6)
The
state
tax
commission
shall
publish
a
list
of
active
permits
and
41
shall
update
such
list
monthly.
The
state
tax
commission
also
shall
publish
42
a
list
of
persons
whose
permits
have
been
suspended
or
revoked,
including
the
43
date
of
the
suspension
and
the
date
of
the
anticipated
reinstatement
or
the
44
date
of
the
revocation.
45

22
SECTION
30.
That
Section
63
-
2555,
Idaho
Code,
be,
and
the
same
is
hereby
1
amended
to
read
as
follows:
2
63
-
2555.
BOOKS
AND
RECORDS
TO
BE
PRESERVED
-
-
ENTRY
AND
INSPECTION
BY
3
COMMISSION.
(1)
Every
distributor
shall
keep
at
each
registered
place
of
4
business
complete
and
accurate
records
for
that
place
of
business,
including
5
itemized
invoices,
of
tobacco
products
,
alternative
nicotine
products,
and
6
vapor
products
held,
purchased,
manufactured,
brought
in
or
caused
to
be
7
brought
in
from
without
the
state,
or
shipped
or
transported
to
retailers
8
in
this
state,
and
of
all
sales
of
tobacco
products
,
alternative
nicotine
9
products,
and
vapor
products
made,
except
sales
to
the
ultimate
consumer.
10
(2)
These
records
shall
show
the
names
and
addresses
of
purchasers,
the
1
1
inventory
of
all
tobacco
products
,
alternative
nicotine
products,
and
vapor
12
products
on
hand
on
July
1,
1972,
July
1,
2026,
and
other
pertinent
papers
and
13
documents
relating
to
the
purchase,
sale
or
disposition
of
tobacco
products
,
14
alternative
nicotine
products,
and
vapor
products
.
15
(3)
When
a
registered
distributor
sells
tobacco
products
,
alternative
16
nicotine
products,
or
vapor
products
exclusively
to
the
ultimate
consumer
17
at
the
address
given
in
the
certificate,
no
invoice
of
those
sales
shall
18
be
required,
but
itemized
invoices
shall
be
made
of
all
tobacco
products
,
19
alternative
nicotine
products,
and
vapor
products
transferred
to
other
re
-
20
tail
outlets
owned
or
controlled
by
that
registered
distributor.
All
books,
21
records,
and
other
papers
and
documents
required
by
this
section
to
be
kept
22
shall
be
preserved
for
a
period
of
at
least
five
(5)
years
after
the
date
of
23
the
documents,
as
aforesaid,
or
the
date
of
the
entries
thereof
appearing
in
24
the
records,
unless
the
commission,
in
writing,
authorizes
their
destruc
-
25
tion
or
disposal
at
an
earlier
date.
At
any
time
during
usual
business
hours,
26
the
commission,
or
its
duly
authorized
agents
or
employees,
may
enter
any
27
place
of
business
of
a
distributor,
without
a
search
warrant,
and
inspect
28
the
premises,
the
records
required
to
be
kept
under
this
chapter,
and
the
to
-
29
bacco
products
,
alternative
nicotine
products,
and
vapor
products
contained
30
therein,
to
determine
whether
or
not
all
the
provisions
of
this
chapter
are
31
being
fully
complied
with.
If
the
commission,
or
any
of
its
agents
or
employ
-
32
ees,
is
denied
free
access
or
is
hindered
or
interfered
with
in
making
such
33
examination,
the
permit
of
the
distributor
at
such
premises
shall
be
subject
34
to
revocation
by
the
commission.
35
SECTION
31.
That
Section
63
-
2556,
Idaho
Code,
be,
and
the
same
is
hereby
36
amended
to
read
as
follows:
37
63
-
2556.
PRESERVATION
OF
INVOICES
OF
SALES
TO
OTHER
THAN
ULTIMATE
CON
-
38
SUMER.
Every
person
who
sells
tobacco
products
,
alternative
nicotine
prod
-
39
ucts,
or
vapor
products
to
persons
other
than
the
ultimate
consumer
shall
40
render
with
each
sale
itemized
invoices
showing
the
seller's
name
and
ad
-
41
dress,
the
purchaser's
name
and
address,
the
date
of
sale,
and
all
prices
and
42
discounts.
He
shall
preserve
legible
copies
of
all
such
invoices
for
five
43
(5)
years
from
the
date
of
sale.
44
SECTION
32.
That
Section
63
-
2557,
Idaho
Code,
be,
and
the
same
is
hereby
45
amended
to
read
as
follows:
46

23
63
-
2557.
INVOICES
OF
PURCHASES
TO
BE
PROCURED
BY
RETAILER,
SUBJOBBER
1
-
-
PRESERVATION
-
-
INSPECTION.
Every
retailer
and
subjobber
shall
procure
2
itemized
invoices
of
all
tobacco
products
,
alternative
nicotine
products,
3
and
vapor
products
purchased.
The
invoices
shall
show
the
name
and
address
4
of
the
seller
and
the
date
of
purchase.
The
retailer
and
subjobber
shall
pre
-
5
serve
a
legible
copy
of
each
such
invoice
for
five
(5)
years
from
the
date
of
6
purchase.
Invoices
shall
be
available
for
inspection
by
the
commission
or
7
its
authorized
agents
or
employees
at
the
retailer's
or
subjobber's
place
of
8
business.
9
SECTION
33.
That
Section
63
-
2558,
Idaho
Code,
be,
and
the
same
is
hereby
10
amended
to
read
as
follows:
1
1
63
-
2558.
RECORDS
OF
SHIPMENTS,
DELIVERIES
FROM
PUBLIC
WAREHOUSE
OF
12
FIRST
DESTINATION
-
-
PRESERVATION
-
-
INSPECTION.
Records
of
all
deliveries
13
or
shipments
of
tobacco
products
,
alternative
nicotine
products,
or
vapor
14
products
from
any
public
warehouse
of
first
destination
in
this
state
shall
15
be
kept
by
the
warehouse
and
be
available
to
the
commission
for
inspection.
16
They
shall
show
the
name
and
address
of
the
consignee,
the
date,
the
quan
-
17
tity
of
tobacco
products
,
alternative
nicotine
products,
and
vapor
products
18
delivered,
and
such
other
information
as
the
commission
may
require.
These
19
records
shall
be
preserved
for
five
(5)
years
from
the
date
of
delivery
of
the
20
tobacco
products
,
alternative
nicotine
products,
or
vapor
products
.
21
SECTION
34.
That
Section
63
-
2559,
Idaho
Code,
be,
and
the
same
is
hereby
22
amended
to
read
as
follows:
23
63
-
2559.
WHEN
CREDIT
MAY
BE
OBTAINED
FOR
TAX
PAID.
(1)
Where
tobacco
24
products
,
alternative
nicotine
products,
or
vapor
products
upon
which
25
the
tax
taxes
imposed
by
this
chapter
has
have
been
reported
and
paid,
are
26
shipped
or
transported
by
the
distributor
to
distributors
or
retailers
27
outside
the
state,
to
be
sold
by
those
distributors
or
retailers,
or
are
28
returned
to
the
manufacturer
by
the
distributor
or
destroyed
by
the
distrib
-
29
utor,
credit
of
such
tax
taxes
may
be
made
to
the
distributor
in
accordance
30
with
rules
prescribed
by
the
commission.
31
(2)
Taxes
paid
on
tobacco
products
,
alternative
nicotine
products,
or
32
vapor
products
sold
on
or
after
January
1,
2000,
on
accounts
later
found
to
be
33
worthless
and
actually
charged
-
off
may
be
credited
upon
a
subsequent
payment
34
of
the
tax
taxes
on
tobacco
products
,
alternative
nicotine
products,
and
va
-
35
por
products
or,
if
no
such
tax
is
taxes
are
due,
refunded.
If
all
or
part
36
of
such
an
account
is
thereafter
collected,
the
tax
taxes
shall
be
paid
based
37
upon
the
proportion
of
the
amount
collected.
38
SECTION
35.
That
Section
63
-
2563,
Idaho
Code,
be,
and
the
same
is
hereby
39
amended
to
read
as
follows:
40
63
-
2563.
COLLECTION
AND
ENFORCEMENT.
The
collection
and
enforcement
41
procedures
provided
by
the
Idaho
income
tax
act,
sections
63
-
3038,
63
-
3039,
42
63
-
3040,
63
-
3042
through
63
-
3045B,
63
-
3047
through
63
-
3065A,
63
-
3068,
43
63
-
3071,
63
-
3075
and
63
-
3078,
Idaho
Code,
shall
apply
and
be
available
to
44
the
state
tax
commission
for
the
enforcement
of
this
act
and
collection
of
45

24
any
amounts
due
under
this
act
and
said
sections
shall,
for
this
purpose,
1
be
considered
part
of
this
act
and
wherever
liens
or
any
other
proceedings
2
are
defined
as
income
tax
liens
or
proceedings,
they
shall,
when
applied
in
3
enforcement
or
collection
under
this
act,
be
described
as
tobacco
products
,
4
alternative
nicotine
products,
and
vapor
products
tax
liens
and
proceed
-
5
ings.
Any
reference
to
taxable
year
in
the
income
tax
act
shall
be,
for
the
6
purposes
of
this
act,
considered
a
taxable
period.
7
The
state
tax
commission
may
be
made
a
party
defendant
in
an
action
at
8
law
or
in
equity
by
any
person
aggrieved
by
the
unlawful
seizure
or
sale
of
9
his
property,
or
in
any
suit
for
refund
or
to
recover
an
overpayment,
but
10
only
the
state
of
Idaho
shall
be
responsible
for
any
final
judgment
secured
1
1
against
the
state
tax
commission,
and
said
judgment
shall
be
paid
or
satis
-
12
fied
out
of
the
tobacco
products
,
alternative
nicotine
products,
and
vapor
13
products
tax
refund
fund.
14
SECTION
36.
That
Section
63
-
2565,
Idaho
Code,
be,
and
the
same
is
hereby
15
amended
to
read
as
follows:
16
63
-
2565.
REFUNDS,
LIMITATIONS,
INTEREST.
(a)
Where
there
has
been
an
17
overpayment
of
any
tobacco
products
,
alternative
nicotine
products,
and
va
-
18
por
products
tax
imposed
by
this
act,
the
amount
of
such
overpayment
shall
be
19
credited
against
any
tobacco
products
,
alternative
nicotine
products,
and
20
vapor
products
tax
then
due
from
the
taxpayer,
and
any
balance
of
such
excess
21
shall
be
refunded
to
the
taxpayer.
22
(b)
The
state
tax
commission
is
authorized
and
the
state
board
of
tax
23
appeals
is
authorized
to
order
the
tax
commission
in
proper
cases
to
credit
24
or
remit,
refund,
and
pay
back
all
taxes
and
penalties
erroneously
or
ille
-
25
gally
assessed
or
collected,
regardless
of
whether
the
same
have
been
paid
26
under
protest,
which
claims
for
refund
shall
be
certified
to
the
state
board
27
of
examiners
by
the
state
tax
commission.
28
(c)
No
such
credit
or
refund
of
taxes,
penalties
or
interest
paid,
shall
29
be
allowed
or
made
after
three
(3)
years
from
the
time
the
return
was
filed,
30
unless
before
the
expiration
of
such
period
a
claim
therefor
is
filed
by
the
31
taxpayer
with
the
commission.
32
(d)
Interest
shall
be
allowed
on
the
amount
of
such
credits
or
refunds
33
at
the
rate
provided
in
section
63
-
3045,
Idaho
Code,
from
the
date
such
tax
34
was
paid.
35
(e)
Appeal
of
a
tax
commission
decision
denying
in
whole
or
part
a
claim
36
for
refund
shall
be
made
in
accordance
with
and
within
the
time
limits
pre
-
37
scribed
in
section
63
-
3049,
Idaho
Code.
38
SECTION
37.
An
emergency
existing
therefor,
which
emergency
is
hereby
39
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
40
July
1,
2026.
41