Imposition and rate of tax
Commencing March 1, 1987, and ending July 1, 1987, in addition to the tax
imposed by 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
The moneys collected under this section shall be deposited into the general account.