Stamps and Contraband
Every pack of cigarettes sold to consumers in the State of Colorado must have a stamp affixed to the bottom of the pack. The tax stamps represent either a $0.84 or $1.05 cent stamp depending on the number of cigarettes in the pack. The stamp should clearly indicate "State of Colorado."
Cigarettes that do not have a stamp affixed are contraband (illegal). Only a licensed cigarette wholesaler can possess unstamped cigarettes in their original, unopened shipping package. Unstamped cigarettes not in the possession of a licensed cigarette wholesaler are subject to seizure at any place in this state and should not be sold to a consumer.
It is unlawful for any person, firm, limited liability company, partnership or corporation to import cigarettes into this state for sale or resale without obtaining a license or without first affixing the proper stamp to each package of cigarettes. You must adhere to all statutes, rules and regulations that pertain to cigarette sales. Failure to do so may result in criminal prosecution
Effective August 11, 2010, any package of cigarettes found at any place in this state without a stamp or imprint are declared to be contraband goods and may be seized. A penalty of twenty-five cents ($.25) per cigarette will be imposed upon any unstamped cigarettes, either purchased or possessed.
There is no stamp requirement for Tobacco Products.