Form Cig Efo00146 - Idaho Cigarette And Tobacco Tax Permit Application Page 2
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3EFO00146-p2
Page 1
06-02-11
Form CIG Instructions
1. Mark the type of business entity applying for a permit
6. If you are a sole proprietor and do not have an EIN,
and/or registering for the PACT (Prevent All Cigarette
enter your Social Security number.
Trafficking) Act.
7. List the name that the firm is doing business as (dba),
2. Mark the type of permit(s) and/or registration for which
if different from the legal business name. (Example:
you are applying. You are a:
Legal name Sam Jones--dba Jones Distributing.)
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cigarette wholesaler if you wholesale cigarettes
8. List the mailing address of the business.
to retailers or other wholesalers, or buy cigarettes
from out-of-state vendors who are not Idaho
9. List the business' physical location in Idaho. If
distributors, or are a delivery seller as defined by
you have more than three locations, list them on a
Title 15, Section 375, United States Code;
separate paper and attach it to this application.
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tobacco distributor if you wholesale tobacco
10. If you want to have the report forms mailed to an
products to retailers or other wholesalers, or blend
address other than the one listed on line 8 (such as
tobacco, or will buy tobacco from out-of-state
your accountant's address), list that address here.
vendors who are not Idaho distributors, or are a
delivery seller as defined by Title 15, Section 375,
11. List the person to be contacted for clarification if there
United States Code;
are questions about this account.
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cigarette manufacturer/importer if you are
12. List the telephone number of the contact person.
located outside Idaho and sell cigarettes to Idaho-
13. If the business files income tax returns on a calendar
licensed cigarette wholesalers;
year basis, enter December. If the business files
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income tax returns on a fiscal year basis, enter the
PACT Act registrant if you operate a business
for profit that sells, transfers, or ships cigarettes
month the fiscal year ends.
(including roll-your-own tobacco) or smokeless
tobacco for interstate commerce into Idaho or
14. If you previously had an Idaho cigarette or tobacco
advertises these products for sale in Idaho.
permit, enter the last year it was in effect, the permit
number, and the name of the business to which the
If you're a PACT Act registrant, you must attach
permit was issued. If you do not know the old number
to this application either a copy of your completed
or name, give as much information as you can.
federal PACT Act Registration (ATF Form 5070.1)
or a written statement that includes the business
15. List the date you began or will begin to sell tobacco in
name(s), address(es), telephone number(s),
Idaho.
e-mail address(es), website address(es), and the
name, address, and phone number of an agent
16. List the date you began or will begin to sell cigarettes
authorized to accept service.
in Idaho.
3. Mark the item or items that best describe your
17. Indicate whether you intend to stamp cigarettes. If
purpose in filing this form. If there is a change in
you answered no, list the name of the wholesaler
partners or shareholders, enter the percentage of
from whom you will purchase stamped cigarettes.
ownership change on the line.
If you want to stamp cigarettes, you must post a
surety bond in an amount that is at least two times
4. List your federal Employer Identification Number
the amount of tax due on an average monthly tax
(EIN). If you are a sole proprietor without employees
return. The minimum bond amount is $1,000. In
and do not have a federal EIN, leave this box blank.
lieu of a surety bond, you can post with the Idaho
State Tax Commission items such as a bearer bond,
an automatically renewable certificate of deposit, or
5. List the legal name of the business. If the business
is owned by a sole proprietor, the legal name is the
an irrevocable letter of credit. (Proof that a surety
owner's name.
bond or other guarantee has been posted must be
attached to this application.)
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