DOR Taxation web site

Distributor

The tobacco products excise tax rate is 40% of the manufacturer's list price of all tobacco products.  The licensed distributor is responsible for collection of the excise tax upon the sale, use, consumption, handling or distribution of these products in Colorado and must remit the excise tax to the Department of Revenue.

 

Cigarette Distributor Filing Information
Distributors must file a
 Cigarette Tax Return (DR 0221) monthly.  The Department of Revenue will mail pre-printed returns each month.  This return and the payment of tax must be filed on or before the 10th day of the month following the reporting month. Payment must be made by Electronic Funds Transfer (EFT). Distributors will be allowed a discount of the total gross purchases if the return and the EFT payment are filed by the due date.  Distributors must file a return even if no tax is due for the month. Failure to receive the tax return does not relieve distributors from their legal responsibility to file by the due date.  Distributors should always write the account number and the words 'Cigarette Tax' on all correspondence sent to the department.

 

Tobacco Distributor Filing Information
Distributors must file a
 Tobacco Products Tax Return (DR 0229) each quarter. The department will mail pre-printed returns each quarter.  The return and payment of tax must be filed by the 20th day of the month following the reporting quarter.  Payment must be made by Electronic Funds Transfer (EFT). The amount paid to the department may be reduced by a percentage of the tax due if the return and the EFT payment are filed by the due date.  Distributors must file a return even if no tax is due for the quarter. Failure to receive a tax return does not relieve distributors of their legal responsibility to file by the due date. Distributors should always write their account number and the words "Tobacco Tax" on all correspondence sent to the department.