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Colo. Rev. Stat. § 39-28.5-101 Definitions
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As used in this article 28.5, unless the context otherwise requires: (1) "Consumer" means any person who has title to or possession of tobacco products for the person's own use or consumption in this state and not for resale. (2) (a) "Delivery sale" means, except as provided in s…
Colo. Rev. Stat. § 39-28.5-102 Tax levied
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(1) Except as set forth in subsection (3) of this section, there is levied a tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state, excluding modified risk tobacco products, at the rate of: (a) Twenty percent of the manufacturer's li…
Colo. Rev. Stat. § 39-28.5-102.5 Tax levied - state constitution
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Pursuant to section 21 of article X of the state constitution, there is levied, in addition to the tax levied pursuant to section 39-28.5-102, a tax on the sale, use, consumption, handling, or distribution of tobacco products by distributors and remote retail sellers, at a rate o…
Colo. Rev. Stat. § 39-28.5-103 Exempt sales
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The tax imposed by section 39-28.5-102 shall not apply with respect to any tobacco products which, under the constitution and laws of the United States, may not be made the subject of taxation by this state. Such exempt sales shall be reported to the department with such informat…