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Colo. Rev. Stat. § 39-28.6-101 Legislative declaration
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(1) The general assembly hereby finds and declares that: (a) Nicotine is a highly addictive and toxic substance; (b) There has been a significant increase in the use of electronic cigarettes, which heat nicotine, flavorings, and other chemicals to create an aerosol that is inhale…
Colo. Rev. Stat. § 39-28.6-102 Definitions
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As used in this article 28.6, unless the context otherwise requires: (1) "Delivery sale" means a sale of nicotine products to a consumer in this state when: (a) The consumer submits an order for the nicotine products to a delivery seller for sale by means other than an over-the-c…
Colo. Rev. Stat. § 39-28.6-103 Tax levied
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(1) There is levied a tax upon the sale, use, consumption, handling, or distribution of all nicotine products in this state, excluding nicotine products that are modified risk tobacco products, at the rate of: (a) Thirty percent of the manufacturer's list price of the nicotine pr…
Colo. Rev. Stat. § 39-28.6-104 Exempt sales
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The tax imposed by section 39-28.6-103 shall not apply with respect to any nicotine products that, under the constitution and laws of the United States, may not be made the subject of taxation by this state. A person shall report the exempt sales to the department, as required by…