IPCPR Legislative | Shipping in Colorado

Shipping in Colorado

colorado_capitol

Shipping in Colorado

Colorado does not have any specific restrictions concerning the shipping of tobacco products to consumers. The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

15 U.S.C. §§ 375 to 378

 

It is unlawful for any person to engage in the business of a distributor of tobacco products at any place of business without first obtaining a license granted and issued by the Department of Revenue, which license will be in effect until June 30 following the date of issue. A tobacco distributor license is required when a distributor ships or transports tobacco products to retailers in Colorado, or shipments are made from two or more separate locations, a license for each location is required.

 

Col. Rev. Stat. § 39-28.5-104: Licensing require – rules – fines

Colorado Department of Revenue, Tax Division: Tobacco Tax – Account/License

 

Additional information about licensing in Arizona is available in the Operating Your Business section.

Colorado does not have any specific age verification requirements for the shipping of tobacco products. The federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

15 U.S.C. §§ 375 to 378

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.

 

Tobacco is taxed at the time the distributor ships or transports tobacco products to retailers in Colorado to be sold by those retailers.

 

Where tobacco products, upon which the tax has been reported and paid, are shipped or transported by the distributor to retailers without the state to be sold by those retailers, are shipped or transported by the distributor to a consumer without the state on or after September 1, 2015, but prior to September 1, 2018, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit of such tax may be made to the distributor in accordance with regulations prescribed by the Department of Revenue.

 

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. § 39-28.5-107: When credit may be obtained for tax paid
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

 

Additional information about taxation in Colorado, including information about tax rates, filings, and forms, is available in the Taxation and Definitions section.

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