Idaho Stamping Agent Quarterly Report

IDAHO STAMPING AGENT QUARTERLY REPORT. All “Stamping Agents” must file the Idaho Stamping Agent Quarterly Report. Please note: For purposes of reporting to the Idaho Attorney General, a Stamping Agent is defined broadly by Idaho law to mean a person who: (1) is permitted by the Idaho State Tax Commission to wholesale (as that term is defined by Idaho’s cigarette excise tax laws) Cigarettes; or (2) is required to affix tax stamps to packages or other containers of Cigarettes under Title 63, Chapter 25, Idaho Code; or (3) pays a tobacco products tax on roll-your-own tobacco. This definition of Stamping Agent includes anyone that holds a Cigarette Permit or Tobacco Permit issued by the Idaho State Tax Commission, regardless of current activity involving “the act of stamping” cigarette packages or the making of tobacco sales. The Stamping Agent’s duty to file the attached report is in addition to a permitted stamping agent’s obligation, as applicable, to file monthly Idaho Cigarette or Tobacco Products Tax Returns with the Idaho State Tax Commission. www.FormsWorkflow.com