What is Idaho's cigarette tax?

Idaho charges a cigarette excise tax of 57 cents per pack of 20, which is on the lower end nationally and well below neighboring states like Washington. The tax is paid through tax stamps applied to each pack and is built into the shelf price you pay at retail.

How does Idaho tax beer and wine?

Idaho applies a beer excise of about 15 cents per gallon and a wine excise of about 45 cents per gallon. These are per-volume taxes collected from distributors, so they are already embedded in the retail price rather than added at the register like sales tax.

Does Idaho tax spirits the same way?

No. Idaho is a control state for distilled spirits, meaning the state runs liquor sales rather than levying a simple per-gallon excise. The state's markup on spirits functions like a tax, so this tool focuses on cigarettes, beer, and wine, where a clear per-unit excise applies.

Is sales tax added on top of these excises?

Yes. Idaho's 6% general sales tax applies to the retail price of cigarettes, beer, and wine, and because the excise is already in the shelf price, you effectively pay sales tax on top of the embedded excise. This calculator shows the excise portion only.

Why are Idaho's sin taxes lower than neighbors?

Idaho has historically kept its cigarette and alcohol excise rates modest compared with states such as Washington and Oregon. The lower rates mean cross-border price differences, which is why these excises differ substantially from neighboring states, as the rate schedule shows.

Idaho Cigarette & Alcohol Tax Calculator

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Idaho levies a 57-cent-per-pack cigarette excise plus per-gallon excise on beer (about 15 cents) and wine (about 45 cents) — rates that sit on the lower end nationally and differ substantially from neighbors like Washington. Spirits are handled through Idaho’s state-run control system rather than a flat excise. This tool totals the state excise embedded in your purchase, before the 6% sales tax.

How it works

Cigarettes are taxed per pack of 20; beer and wine are taxed per gallon. The excise is the rate times your quantity:

cigarettes : packs × $0.57
beer       : gallons × $0.15
wine       : gallons × $0.45
(spirits via state control markup — not a flat excise)

These excises are collected upstream from distributors, so the amount is already inside the shelf price. Idaho’s 6% sales tax then applies to that shelf price.

Example and notes

A carton of cigarettes is 10 packs, so its excise is 10 × 0.57 = 5.70 dollars. A case of beer holding about 2.25 gallons carries 2.25 × 0.15 = 0.34 dollars of excise, while a gallon of wine carries 0.45 dollars. On top of the excise, Idaho’s 6% sales tax applies to the retail price. Spirits pricing is set by the state’s liquor markup rather than a simple per-gallon tax. Confirm the current rates with the Idaho State Tax Commission, as excise schedules are periodically revised.