DOR Taxation web site

Certified Brands and Manufacturers

Each Colorado licensed cigarette and tobacco distributor is required to file Master Settlement Agreement (MSA) reporting each month.  See the link to the left for a list of Certified Cigarette Brands and Manufacturers names permitted to be sold in Colorado.

 

Reporting Non-Participating Manufacturers

Cigarette and Roll-Your-Own (RYO) tobacco brands manufactured by non-participating manufacturers that are stamped and distributed for sale in Colorado are reported monthly on a Licensed Distributor Reporting Form for Cigarettes Sales of Non-Participating Manufacturer Brands (DR 1285)

 

A distributor may qualify for an exemption from monthly reporting using the Tobacco Distributor's Certificate for Exemption MSA/Non-Participating Manufacturer Brands (DR 1286). This form can be used if:

 

  • The cigarette distributor stamps and distributes only cigarette and RYO brands manufactured by participating manufacturers in Colorado.
  • The cigarette distributor purchases and distributes only cigarette and RYO brands from another Colorado cigarette distributor to sell to Colorado retailers.
  • The tobacco distributor only sells tobacco products other than cigarettes and RYO tobacco.

 

The DR 1286 exemption is valid for a period of 12 calendar months and must be renewed annually. The signed original must be submitted to the department and a copy should be retained by the distributor. The DR 1286 is effective the month the exemption certificate is signed and received by the department and becomes void when a distributor stamps and distributes cigarettes and RYO manufactured by a non-participating manufacturer under the MSA. The DR 1286  is an exemption from monthly MSA reporting, not for remittance of tax.

 

The DR 1285 is required beginning with the first month the NPM brands are stamped for Colorado.  The DR 1285 is also required if there is no valid DR 1286 exemption form filed with the department. Refer to Publication FYI Excise 18, Master Settlement Agreement (MSA)  for additional information.