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1350-U
Idaho Self-Assessed Tobacco Tax
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Worksheet and Return
EFO00130
01-02-09
Use Form 1350-U to report and pay tobacco tax. Use this form if you’re an individual who bought untaxed tobacco
products online, over the telephone, through mail-order catalogs, or from other tobacco retailers, and you had the tobacco
shipped to you in Idaho. Idaho law defines tobacco products as all tobacco (whether smoked, chewed, or snuffed) except
cigarettes.
The tobacco tax is 40 percent of the wholesale sales price of the tobacco, which is the price you paid before any dis-
counts or reductions were made.
You can report single or multiple transactions. If you pay by check, please attach your check to the return.
Use the worksheet below to track your untaxed purchases.
Column 1.
Enter the date you purchased the tobacco products. Add the purchase date to the Tax Period field on the
1350-U. If you made multiple purchases, enter the dates of your first and last purchases.
Column 2.
Enter the name of the distributor that sold the tobacco products.
Column 3.
Enter the wholesale sales price of the tobacco products purchased (the price you paid before any
discounts or reductions were made). Total Column 3, and enter amount on Line 1 of the 1350-U.
Column 4.
Multiply the sales price in Column 3 by the tobacco tax rate (40%). Total Column 4, and enter amount on
Line 2 of the 1350-U.
Tobacco Tax Worksheet
Column 1
Column 2
Column 3
Column 4
Purchase Date
Distributor’s Name
Wholesale Sales Price
Column 3 x 40%
»
Total Purchases Subject
to Tobacco Tax
»
Total Tobacco Tax Due
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - CUT heRe - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
F
1350-U
Idaho Self-Assessed Tobacco Tax Return
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EFO00130 (01-02-09)
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Social Security Number
Name
or Federal ID Number
Month
Year
Month
Year
Address
Tax Period
__ __ / __ __ __ __
to
__ __ / __ __ __ __
City
State
ZIP
1. Amount Subject To Tobacco Tax
$
2. Tobacco Tax Due (from worksheet)
$
My check is attached
(
)
Signature
Date
Phone number
Mail to: Idaho State Tax Commission, PO Box 36, Boise ID 83722-0410