Idaho Code § 63-2508
No cigarettes may be purchased, sold, distributed, stored or held on hand or in possession of any person without Idaho stamps having been affixed thereto, within a reasonable time after receipt thereof.
No person may import cigarettes, nor hold or have in possession unstamped cigarettes, unless he shall have qualified under this act as a wholesaler and obtained a permit, as provided for in section 63-2503, Idaho Code.
[63-2508, added 1974, ch. 211, sec. 8, p. 1548; am. 1986, ch. 193, sec. 5, p. 490.]