DOR Taxation web site

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:



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