IPCPR Legislative | Operating Your Business in Colorado

Operating Your Business in Colorado

colorado_capitol

Operating Your Business in Colorado

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. Tobacco products license renewal applications will automatically be mailed to each licensed distributor.

 

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.

 

Establishments that qualify as cigar-tobacco bars are exempt from the ban on smoking. A cigar-tobacco bar is defined as a bar that, in the calendar year ending December 31, 2005, generated at least 5% or more of its total annual gross income or $50,000 in annual sales from the on-site sale of tobacco products and the rental of on-site humidors, not including any sales from vending machines. In any calendar year after December 31, 2005, a bar that fails to generate at least 5% of its total annual gross income or $50,000 in annual sales from the on-site sale of tobacco products and the rental of on-site humidors shall not be defined as a “cigar-tobacco bar” and will not thereafter be included in the definition regardless of sales figures. A cigar-tobacco bar cannot expand its size or change its location from the size and location in which it existed as of December 31, 2005. A cigar-tobacco bar must conspicuously display a sign at least four inches by six inches in size stating: “Smoking allowed. Children under 18 of age must be accompanied by a parent or guardian.” However, Colorado law does not provide a specific application procedure to qualify for exemption from the smoking ban. Localities may have specific requirements.

 

Localities may also require additional business licenses.

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

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