Section 16.07.25.020 - APPLICATION FOR PERMITAll businesses that sell or distribute tobacco or electronic smoking device products to the public must obtain a permit issued annually by the Department.
01.Where to Obtain an Application for Permit. A hard-copy application can be obtained, at no cost to the applicant, from the Department at PO Box 83720, Boise, Idaho 83720-0036. A permit may also be obtained, at no cost to the applicant, via the internet at http://www.tobaccopermits.com/Idaho.02.Permits. A separate permit must be obtained for each business location. The permit is non-transferable to another person, business, or location. The applicant selects endorsements for each method of sale or delivery it uses. If a place of business sells or distributes tobacco or electronic smoking device by more than one (1) method, it selects an endorsement for each type.a. Issuance of a Permit. A permit is issued when a new tobacco or electronic smoking device retail outlet has been established, when a currently permitted business is sold to new owners, or when a currently permitted business is moved to a different physical location. Permits are issued to tobacco or electronic smoking device retailers established in a permanent location. Permits may not be issued for a retailer doing business in a temporary location.b. Closure of a Permit. A permit is closed when the permittee closes the business, no longer sells tobacco or electronic smoking device products, moves to a different physical location, or sells the business.c. Revocation of a Permit. A permit is revoked by the Department when: i. It is determined a new permit was fraudulently obtained to avoid penalties accrued on an existing permit; orii. The holder of a permit, suspended under Section 39-5708(5), has failed to provide evidence of a training to the Department that complies with Subsection 021.04 of these rules.d. Temporary Permits. Are not allowed. This includes permits for temporary markets, community events, fairs, tasting events, and mobile businesses.e. Expiration of a Permit. All permits expire annually at midnight on December 31 of each calendar year.03.Renewal of Permit. All permits must be renewed annually and are valid only for that calendar year. a. The Department will mail notices of renewal for permits no later than ninety (90) days prior to the expiration date on the permit.b. Applications for renewal must be submitted annually for each business location through written application or online services, where available.c. A business with multiple locations may submit a single written application to renew the permit at each site, so long as the application is accompanied by a list of business permit numbers, locations, and addresses.d. A permit will not be renewed for any location until any past due fines for violations are paid in full. Fines are considered past due when not paid within ten (10) days of the citation date, or within ten (10) days after notification that the fine is upheld upon appeal, whichever is later. Violation fines under appeal are not considered past due.04.Application for Exemption. Businesses seeking exemption from vendor assisted sales must submit information to the Department to establish compliance with the following criteria: a. Tobacco or electronic smoking device products comprise at least seventy-five percent (75%) of total merchandise as determined by sales reported to the Idaho State Tax Commission;b. Minors are not allowed in exempt businesses and there is a sign on all entrances prohibiting minors; andc. There is a separate entrance to the outside air or to a common area not under shared ownership by the exempt business.Idaho Admin. Code r. 16.07.25.020