C.R.S. Section 39-28-101
Definitions

As used in this article 28, unless the context otherwise requires:

(1)

“Consumer” means any person, firm, limited liability company, partnership, or corporation who has title to or possession of cigarettes in storage for use or consumption in this state.

(1.3)

“Delivery sale” means a sale of cigarettes to a consumer in this state when:

(a)

The consumer submits an order for cigarettes to a delivery seller for sale by means other than an over-the-counter sale on the delivery seller’s premises, including, but not limited to, telephone or other voice transmission, the mail or other delivery service, or the internet or other online service; and

(b)

The cigarettes are delivered when the seller is not in the physical presence of the consumer when the consumer obtains possession of the cigarettes by use of a common carrier, private delivery service, mail, or any other means.

(1.7)

“Delivery seller” means a person located outside of this state who makes delivery sales.

(2)

“Department” means the department of revenue.

(2.5)

“Master settlement agreement” shall have the same meaning as section 39-28-202 (5).

(2.7)

“Modified risk tobacco product” means any tobacco product for which the secretary of the United States department of health and human services has issued an order authorizing the product to be commercially marketed as a modified risk tobacco product in accordance with 21 U.S.C. sec. 387k, or any successor section.

(3)

“Sale” or “resale” includes installment, credit, and conditional sales and means any exchange, barter, or transfer of title or possession, or both, for a consideration to any other person, firm, partnership, limited liability company, or corporation within this state. It includes:

(a)

A gift by a person engaged in the business of selling cigarettes, for advertising, as a means of evading provisions of this article 28 or for any other purpose whatsoever; and

(b)

Delivery sales.

(4)

“Wholesaler” means any person, firm, limited liability company, partnership, or corporation who imports cigarettes into this state for sale or resale. The term also includes a delivery seller.

(5)

“Wholesale subcontractor” means any person, firm, limited liability company, partnership, or corporation who purchases cigarettes from a wholesaler for resale to a retailer in this state.

Source: Section 39-28-101 — Definitions, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑28‑101
Definitions 39‑28‑102
Licensing of wholesalers - rules - fines 39‑28‑102.5
Licensing of wholesale subcontractors - rules - fines 39‑28‑103
Tax levied - repeal 39‑28‑103.3
Inventory tax - definition 39‑28‑103.5
Tax levied - state constitution 39‑28‑104
Evidence of payment of tax - credits - redemptions 39‑28‑104.5
Federal requirements - placement of labels - penalty 39‑28‑105
Use of metering machines 39‑28‑106
Nonresident wholesalers 39‑28‑107
Unstamped packages - tax collected - fines - subject to confiscation - tobacco tax enforcement cash fund - creation 39‑28‑108
Penalty 39‑28‑109
Records - examination - returns 39‑28‑110
Distribution of tax collected 39‑28‑110.5
Revenue and spending limitations 39‑28‑111
Exempt sales 39‑28‑112
Taxation of cigarettes, tobacco products, or nicotine products by municipalities, counties, and city and counties - definitions 39‑28‑114
Prohibited acts - penalties 39‑28‑115
List of licensed wholesalers - published on website 39‑28‑116
Minimum price for cigarettes 39‑28‑201
Legislative declaration 39‑28‑202
Definitions 39‑28‑203
Requirements 39‑28‑301
Legislative declaration 39‑28‑302
Definitions 39‑28‑303
Certifications - directory - tax stamps 39‑28‑304
Agent for service of process 39‑28‑305
Reporting of information - escrow installments 39‑28‑306
Penalties and other remedies 39‑28‑307
Miscellaneous provisions 39‑28‑401
Submission of ballot issue - increased tax on cigarettes and tobacco products - new tax on nicotine products - definition 39‑28‑501
Definitions 39‑28‑502
Ballot issue - proposition EE - later voter approval 39‑28‑503
Proposition EE refund cash fund 39‑28‑504
Approval of ballot issue - rejection of ballot issue - refunds 39‑28‑505
Rejection of ballot issue - rate reduction 39‑28‑506
Repeal of part
Green check means up to date. Up to date

Current through Fall 2024

§ 39-28-101’s source at colorado​.gov