When purchasing cigarette or tobacco products in Colorado, consumers can expect to pay Colorado state and federal excise tax (which is included in the price of the product) and state and local sales taxes (which are charged on the final product price).
(These taxes are included in the price of the product.)
Untaxed or Contraband Cigarette and Tobacco Products
To determine whether cigarettes are contraband check for the tax stamp on the bottom of the pack. The tax stamp should say “Colorado.” Consumers should report any contraband products to the Tobacco Enforcement Section or the Cigarette Excise Section at (303) 205-8211 ext. 6860. For more information see: Stamps and Contraband and Purchasing
Anyone who purchases tobacco products without paying applicable taxes must pay the Colorado tobacco excise tax within 30 days of receiving the product. Payment of the tax can be made using the Tobacco Products Tax Return for Non-Licensed Distributors (DR 0225). Failure to pay the tobacco products tax within 30 days will result in 500% penalty plus tax and interest. The Colorado Department of Revenue will bill any Colorado entity which is reported to have purchased tobacco products (by telephone, mail or online) without payment of applicable taxes on the product.