DOR Taxation web site

Stamps and Contraband

Every pack of cigarettes sold to consumers in the State of Colorado must have a stamp affixed to the bottom of the pack.  The tax stamps represent either a $0.84 or $1.05 cent stamp depending on the number of cigarettes in the pack.  The stamp should clearly indicate "State of Colorado."

Cigarettes that do not have a stamp affixed are contraband (illegal). Only a licensed cigarette wholesaler can possess unstamped cigarettes in their original, unopened shipping package.  Unstamped cigarettes not in the possession of a licensed cigarette wholesaler are subject to seizure at any place in this state and should not be sold to a consumer.

Any unstamped package of cigarettes, unless in possession of a licensed wholesaler, may be seized without warrant.  Any unstamped cigarettes, either purchased or possessed, will be assessed a penalty of 25 cents per cigarette. 

It is unlawful for any person, firm, limited liability company, partnership or corporation to import cigarettes into this state for sale or resale without obtaining a license or without first affixing the proper stamp to each package of cigarettes.  All parties must follow all statutes, rules and regulations that pertain to cigarette sales. Failure to do so may result in criminal prosecution

There is no stamp requirement for Tobacco Products.