Retailers will charge state sales tax of 2.9 percent on all retail sales of cigarettes. Cigarettes are exempt from city, county, and special district sales tax.
Businesses are required to account for state sales tax on cigarettes on the "Colorado Retail Sales Tax Return" (DR 0100). The tax must be reported and remitted to the Colorado Department of Revenue.
The change is the result of the passage and
signing of House Bill 09-1342.
Back to Common
Back to Taxation Web site