DOR Taxation web site

Cigarette Retailer

A retailer is not required to obtain a cigarette license to sell cigarettes in their business establishment to consumers.  However, the retailer is required to have a valid Colorado sales tax license in order to sell tangible personal property.


Recent Updates

    Effective July 1, 2009, retail sales of cigarettes are no longer exempt from Colorado state sales tax.
    Effective July 31, 2009, all cigarettes sold in Colorado shall meet specified standards for reduced ignition propensity (fire-safe). No cigarettes shall be sold or offered for sale in this state or offered for sale or sold to persons located in this state, after July 31, 2009, without a certification accepted by the Division of Fire Safety. Cigarettes meeting the standards are marked as "FSC", fire standards compliant. A manufacturer, wholesale dealer, agent, retail dealer or other person or entity who knowingly sells or offers to sell cigarettes in violation of this law shall be subject to civil penalty.
    Effective August 5, 2009, any package of cigarettes found at any place in this state without a stamp or imprint are declared to be contraband goods and may be seized. A penalty of twenty-five cents ($.25) per cigarette will be imposed upon any unstamped cigarettes.


A cigarette wholesale subcontractor license is required if a wholesaler purchases stamped cigarettes from a licensed Colorado distributor for resale to a retailer in Colorado.  For more information about the Cigarette Wholesale Subcontractor licenses please see Publication FYI Excise 16, Cigarette Distributors General Information .