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

  • CIGARETTE SALES TAX EXEMPTION
    Effective July 1, 2009, retail sales of cigarettes are no longer exempt from Colorado state sales tax.
  • FIRE SAFE CIGARETTES
    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.
  • UNSTAMPED (CONTRABAND) CIGARETTES
    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 .