DOR Taxation web site

Directory -- Current List

Certified Cigarette and Roll-Your-Own Tobacco Brands and Manufacturers

 

 

 

Attention: Licensed Cigarette and Tobacco Products Distributors Located within Colorado
Form DR 1284 is required of any cigarette or tobacco products distributor who:

  • Transfers to another distributor in Colorado non-tax paid cigarettes and/or roll-your-own (RYO) tobacco manufactured by a non-participating manufacturer and/or
  • Exports to a recipient outside Colorado non-tax paid cigarettes and/or roll-your-own (RYO) tobacco manufactured by a non-participating manufacturer.

Attention:  To Cigarette and Tobacco Products distributors who file the annual exemption from monthly MSA reporting; Form DR 1286
Beginning in November 2013 a DR 1286 form exempts the distributor from monthly MSA reporting beginning the month after form DR 1286 is received by the department.  For example, DR 1286 forms received during the month of December 2013, exempts the distributor from monthly MSA reporting for the months of January 2014 through December 2014.  The monthly exemption becomes void when a distributor stamps and distributes cigarettes or roll-your-own tobacco manufactured by a non-participating manufacturer under the MSA.  

A DR 1285 (Licensed Distributor Reporting Form for Cigarettes Sales of Non-Participating Manufacturer Brands) is required for any months a distributor is not exempt from monthly reporting though form DR 1286.  

The department will contact distributors to notify you of when your monthly exemption is about to expire and when a new monthly exemption is required.  When you are contacted by the department, file form DR 1286 within the time specified to renew your monthly exemption for another year.  

Certified Brands and Manufacturers
 – Brands/manufacturers not in the Colorado Certified Brands and Manufacturers Directories are NOT legal in Colorado.  Sales of brands or manufacturers not in the Colorado Certified Brands and Manufacturers Directories may result in penalties including but not limited to:

 

  • Revocation of your cigarette and/or tobacco products license(s) for a period of two years.
  • Civil and criminal penalties.
  • Confiscation of the contraband product.

 
To receive monthly notification that certified brands and manufacturers directories have been updated, please send your request to
dor_master_settlement@state.co.us