Cigarette and Tobacco
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The cigarette tax rate is 4.2 cents per cigarette. There is also a tax on other tobacco products of 40% of the manufacturer's list price. Cigarette and tobacco product taxes are paid by the distributor and are included as part of the retail price paid by the consumer. Tobacco products are subject to sales tax at the point of sale to the consumer. |
Beginning July 1, 2009, retailers will charge state sales tax of 2.9 percent on all retail sales of cigarettes. Cigarettes are still exempt from city, county, and special district sales tax. Businesses will be required to account for state sales tax on cigarettes on the "Colorado Retail Sales Tax Return" (DR 0100).
Attention retailers who sell flavored cigarettes/RYO: The FDA has a ban on flavored cigarettes. Updated January 26, 2010 Brand Styles No Longer Sold in Colorado.
For more information, please see our Cigarette and Tobacco Publications listed below.
- Publication FYI Excise 15, Cigarette and Tobacco Product Information for Retailers
- Publication FYI Excise 16, Cigarette Distributors - General Information
- Publication FYI Excise 17, Tobacco Products Distributors - General Information
- Publication FYI Excise 18, Master Tobacco Settlement Agreement (MSA)
- Publication FYI Excise 19, Bad Debt Refund for Cigarette and Tobacco Wholesalers