Section 35.01.10.021 - SALES TO OTHER IDAHO DISTRIBUTORS01.Sales for Eventual Resale. When a registered Idaho tobacco products distributor sells tobacco products other than cigarettes to other tobacco products distributors located within this state the duty to pay the tax is on the distributor who first causes the tobacco products to be shipped to Idaho.02.First Receiver. The first receiver, the tobacco products distributor who first causes the tobacco products to be shipped to Idaho will report the tax on their tobacco products tax return for the month in which the sales occur. The sales invoice to the second receiver must clearly indicate that the first receiver has paid the tax.03.Subsequent Receiver. Any subsequent receiver will not be required to pay the tax as long as they maintains records showing that the first receiver has paid the tax.Idaho Admin. Code r. 35.01.10.021