Cigarette Distributor
A cigarette distributor in Colorado must obtain a Cigarette Tax license. The two types of Colorado cigarette licenses are:
- Cigarette stamping distributor license - required when a wholesaler is purchasing and affixing tax stamps on packs of cigarettes and/or is importing cigarettes into Colorado for sale or resale but is not stamping the cigarette packs.
- Cigarette wholesale subcontractor license - required when a wholesaler purchases stamped cigarettes from a licensed Colorado cigarette distributor for resale to a Colorado retailer.
To obtain a Colorado Cigarette Tax license, a current sales tax license is required. If you do not have a current Colorado sales tax license, please see our Sales Tax License Web page for information on how to apply.
Complete and submit the application materials listed below to become a Colorado cigarette distributor:
- Cigarette Distributor Application (DR 0218) along with any license fee.
- Cigarette Licensee Surety Bond (DR 0219). The bond amount must be equal to the wholesaler's anticipated total monthly purchase of stamps. The surety bond must be issued by a company authorized to do business in Colorado.
- Electronic Funds Transfer Application (DR 5785).
- Master Settlement (MSA) reporting form DR1285 and/or DR1286. For more information on MSA reporting, see Publication FYI Excise 18, Master Settlement Agreement .
- Documentation that the distributor will purchase from at least one manufacturer that is either part of the Master Settlement Agreement (MSA) or who places funds into a qualified escrow account.
Submit all completed applications to:
Colorado Department of Revenue
Excise Tax Accounting Section
Attn: Cigarette Distributor Licensing
1375 Sherman Street, Room 237
Denver, CO 80261