Tobacco products use taxAny person who does not hold a tobacco products tax permit who possesses,
purchases or consumes tobacco products upon which tax imposed by this
chapter has not been paid, including tobacco products sold by internet,
catalog, telephone and facsimile sellers, is liable for the taxes imposed
by sections 63-2552 and 63-2552A, Idaho Code , to be reported and paid
as required in section 63-2560, Idaho Code .