It is the intent and purpose of this chapter to levy a tax on all tobacco
products sold, used, consumed, handled, or distributed within this state
and to collect the tax from the distributor as defined in
section 63-2551[, Idaho Code
]. It is the further intent and purpose of this chapter to impose the tax
only once but nothing in this chapter shall be construed to exempt any
person taxable under any other law or under any other tax imposed by the
state of Idaho.