Section 35.01.10.011 - DISTRIBUTION OF FREE OR BELOW COST TOBACCO PRODUCTS01.Distribution of Free or Below Cost Tobacco Products. The distribution of tobacco products for free or below the cost of such products to the sellers or distributors of the products is prohibited by Section 39-5707, Idaho Code. If a free package is given away in a sales promotion that requires the purchaser to buy a specified number of packages, such as buy two (2) get one (1) free, all the packages must bear an Idaho tax stamp.Idaho Admin. Code r. 35.01.10.011