C.R.S.
Section 39-28.6-101
Legislative declaration
(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 inhaled;(c)
Children in middle school and high school have reported using electronic cigarettes at alarming rates, and studies have linked electronic cigarette use among youth to nicotine addiction and cigarette smoking;(d)
The long-term health risks of this use are unknown, but electronic cigarette aerosol can contain harmful and potentially harmful substances including nicotine, cancer-causing chemicals, heavy metals, flavoring chemicals, ultrafine particles, and volatile organic compounds;(e)
Yet nicotine products are not subject to the same excise tax as cigarettes and tobacco products;(f)
Taxing nicotine products at the wholesale level will increase the total cost, which may serve as a deterrent to children and adolescents and in turn prevent and reduce consumption; and(g)
Revenue from the tax can be used toward positive outcomes in children’s lives.(2)
Therefore, the general assembly intends to create a tax on nicotine products so that they are taxed in the same manner as tobacco products, including the licensing requirements that facilitate the collection of the tax.
Source:
Section 39-28.6-101 — Legislative declaration, https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-39.pdf (accessed Oct. 20, 2023).
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