Consumer Information
Cigarette and Tobacco Information
The Colorado cigarette tax rate is 4.2 cents per cigarette. Tax has been paid to the State of Colorado when a tax stamp is affixed to the cigarette package.
A tobacco product is any product that contains tobacco other than a cigarette. All tobacco products are subject to excise tax upon entering Colorado. All tobacco products are also subject to the 2.9 percent state sales tax as well as any applicable local and special district sales taxes.
Untaxed or Contraband Cigarette and Tobacco Products
Anyone that purchased tobacco products by telephone, mail or online without paying applicable taxes must pay the Colorado tobacco excise tax within 30 days of receiving the product. Payment of the tax can be made using the Tobacco Products Tax Return for Non-Licensed Distributors (DR 0225).
Failure to pay the tobacco products tax within 30 days will result in 500% penalty plus tax and interest. The Colorado Department of Revenue will bill any Coloradan who purchases tobacco or cigarette products (by telephone, mail or online) without payment of applicable taxes on the product.
To determine whether cigarettes are contraband check for the tax stamp on the bottom of the pack. The tax stamp should say “Colorado.” Consumers should report any contraband products to the Tobacco Enforcement Section or the Cigarette Excise Section at (303) 205-8211 ext. 6860.
Note: If the pack is unstamped, the consumer could be liable for civil penalty of up to $.25 per cigarette.