Consumer Information
The Colorado cigarette tax rate is 4.2 cents per cigarette. Appropriate excise tax has been paid to the State of Colorado when a tax stamp is affixed to the cigarette package.
Beginning July 1, 2009, retailers will charge state sales tax of 2.9 percent on all retail sales of cigarettes. Cigarettes are still exempt from city, county, and special district sales tax. Businesses will be required to account for state sales tax on cigarettes on the "Colorado Retail Sales Tax Return" (DR 0100).
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% state sales tax as well as any applicable local and special district sales taxes.
For more information purchasing cigarettes outside of Colorado or cigarette stamps, please see the links to the left.