IPCPR Legislative | Colorado

Colorado

colorado_capitol

Colorado State Contact Information

Colorado Department of Revenue
Tobacco Tax Unit
(303) 205-8211 Extension 6887

House of Representatives, Office of the Chief Clerk
(303) 866-2345

Colorado Department of State
Lobbyist Registration
(303) 894-2200 ext. 6304
lobbyists@sos.state.co.us

Taxation in Colorado

 

Colorado imposes two taxes on the sale, use, consumption, handling, or distribution of all tobacco products in the state. These taxes are imposed at the time the distributor: brings tobacco products or causes tobacco products to be brought into Colorado for sale; makes, manufactures, or fabricates tobacco products in Colorado for sale in Colorado; or ships or transports tobacco products to retailers in Colorado to be sold by those retailers. Any person in possession of untaxed tobacco products from a distributor who neglected to remit taxes must file a tax return within 30 days of taking possession of the products.

 

Colorado law allows any city or town to impose, levy, and collect an additional tax on tobacco products.

 

Colo. Rev. Stat. § 39-28.5-102: Tax levied
Colo. Rev. Stat. § 39-28.5-102.5: Tax levied – state constitution
Colo. Rev. Stat. § 39-28.5-109: Taxation by cities and towns

 

Colorado Department of Revenue: Tobacco Tax
https://www.colorado.gov/pacific/tax/tobacco-tax-file

The total excise tax on tobacco products is 40% of the manufacturer’s list price of the products.

 

Colo. Rev. Stat. § 39-28.5-102: Tax levied
Colo. Rev. Stat. § 39-28.5-102.5: Tax levied – state constitution

 

Colorado Department of Revenue: Tobacco Tax
https://www.colorado.gov/pacific/tax/tobacco-tax-file

Any person engaging in the business of a distributor of tobacco products in Colorado must first complete the Colorado Sales Tax Account Application (Form CR 0100) and obtain a license for each place of business by filing a Tobacco Products Distributor Application (Form DR 0222), an Authorization for Electronic Funds Transfer (Form DR 5785), a Tobacco Distributor’s Certificate for Exemption (Form DR 1286), and a fee of $10 or less, based on the filing date. Tobacco Products Distributor licenses are valid until June 30th following the date of issue and must be renewed annually.

 

Distributors must also file a Colorado Tobacco Tax Return (Form DR 0229) each quarter. The return must be filed and the payment made on or before the 20th day of the month following the reporting quarter. Distributors must file a return even if no tax is due for that quarter.

 

Tobacco Products Distributing Subcontractors are required to complete Form CR 0100 and obtain a license by filing Form DR 0222, Form DR 1286, and a fee of $10 or less, based on the filing date.

Tobacco Tax – Instructions and Forms
https://www.colorado.gov/pacific/tax/tobacco-tax-instructions-and-forms

 

Form DR 0100: Colorado Sales Tax Account Application
https://www.colorado.gov/pacific/sites/default/files/DR0100.pdf

 

Form DR 0222: Tobacco Products Distributor Application
https://www.colorado.gov/pacific/sites/default/files/DR0222.pdf

 

Form DR 5785: Authorization for Electronic Funds Transfer
https://www.colorado.gov/pacific/sites/default/files/DR5785.pdf

 

Form 1286: Tobacco Distributor’s Certificate for Exemption
https://www.colorado.gov/pacific/sites/default/files/DR1286.pdf

 

Form DR 0229: Colorado Tobacco Tax Return
https://www.colorado.gov/pacific/sites/default/files/DR0229.pdf

 

Form DR 0225: Tobacco Products Tax Return for Non-Licensed Distributors
https://www.colorado.gov/pacific/sites/default/files/DR0225.pdf

Definitions in Colorado

 

“Smoking” or “smoke” means the burning of a lighted cigarette, cigar, pipe, or any other matter or substance that contains tobacco or marijuana.

 

Colo. Rev. Stat. § 25-14-203(16)

 

“Tobacco products” means cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, snuff, snuff flour, cavendish, plug and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or for smoking in a pipe or otherwise, or both for chewing and smoking.

 

Colo. Rev. Stat. § 39-28.5-101

 

“Distributor” means every person who first receives tobacco products in this state, every person who sells tobacco products in this state who is primarily liable for the tobacco products tax on such products, and every person who first sells or offers for sale in this state tobacco products imported into this state from any other state or country.

 

Colo. Rev. Stat. § 39-28.5-101

 

“Distributing subcontractor” means every person, firm, limited liability company, partnership, or corporation who purchases tobacco products from a distributor for resale to a retailer in this state.

 

Colo. Rev. Stat. § 39-28.5-101

 

“Sale” means any transfer, exchange, or barter, in any manner of by any means whatsoever, for a consideration, including all sales made by any person. The term includes a gift by a person engaged in the business of selling tobacco products, for advertising.

 

Colo. Rev. Stat. § 39-28.5-101

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