C.R.S. Section 39-28-103
Tax levied

  • repeal

(1)

Intentionally left blank —Ed.

(a)

Prior to January 1, 2021, there is levied and shall be collected and paid to the department a tax upon the sale of cigarettes by wholesalers of ten mills on each cigarette.

(b)

A tax is levied upon the sale of cigarettes by wholesalers, excluding cigarettes that are modified risk tobacco products, that is equal to:

(I)

Six and one-half cents per cigarette for sales on and after January 1, 2021, but prior to July 1, 2024;

(II)

Eight cents per cigarette for sales on and after July 1, 2024, but prior to July 1, 2027; and

(III)

Ten cents per cigarette for sales on and after July 1, 2027.

(c)

A tax is levied on the sale of cigarettes that are modified risk tobacco products that is equal to:

(I)

Three and one-quarter cents per cigarette for sales on and after January 1, 2021, but prior to July 1, 2024;

(II)

Four cents per cigarette for sales on and after July 1, 2024, but prior to July 1, 2027; and

(III)

Five cents per cigarette for sales on and after July 1, 2027.

(d)

The wholesaler shall pay the tax set forth in this section to the department, which shall collect the tax.

(2)

Intentionally left blank —Ed.

(a)

If a majority of the electors voting in the November 7, 2023, election vote “No/Against” the ballot issue referred to the voters pursuant to section 39-28-502 (1), the rates of the tax imposed by this section that are attributable to the voters’ approval of the tax increase at the November 2020 statewide election are reduced as specified in section 39-28-505 (1) and in accordance with section 20 (3)(c) of article X of the state constitution.

(b)

If a majority of the electors voting in the November 7, 2023, election vote “Yes/For” the ballot issue referred to the voters pursuant to section 39-28-502 (1), this subsection (2) is repealed, effective January 1, 2024.

Source: Section 39-28-103 — Tax levied - repeal, 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

§ 39-28-103’s source at colorado​.gov