Do consumers pay state sales tax on cigarette purchases?
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 sales tax return can be filed through Revenue Online. The tax must be reported and remitted to the Colorado Department of Revenue.
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