Imposition and rate of tax
Commencing March 1, 1987, and ending July 1, 1987, in addition to the tax
section 63-2506, Idaho Code, there is hereby imposed a tax upon the purchase, storage, use, consumption,
handling, distribution or wholesale sale of cigarettes at the rate of
89/200 of $.01 for each cigarette, which tax shall be paid by the wholesaler
and collected by the state tax commission.
The moneys collected under this section shall be deposited into the general account.