C.R.S. Section 39-28.6-104
Exempt sales


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 the department.

Source: Section 39-28.6-104 — Exempt sales, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed May 26, 2025).

Current through Fall 2025

§ 39-28.6-104. Exempt sales's source at colorado​.gov