ID S1108

Removes obsolete language referencing the July 1, 1972 effective date from the 35% tobacco products tax statute while maintaining the tax rate and collection requirements.

Adds a cap of fifty cents ($0.50) per cigar on the combined tax imposed by both Section 63-2552 (35% tax) and Section 63-2552A (5% additional tax).

Removes obsolete language referencing the July 1, 1994 effective date from the 5% additional tobacco products tax statute while maintaining the tax rate and existing fund distribution provisions.

Maintains current distribution of the 5% additional tax revenue: 50% to public school income fund for school safety and substance abuse prevention programs, with $200,000 annually to Idaho state police toxicology lab and $80,000 to the commission on Hispanic affairs; remaining 50% to department of juvenile corrections for county juvenile probation services.

Takes effect July 1, 2023 as an emergency measure.