Tobacco Frequently Asked Questions

Speech-balloon-orange-q icon  I purchased cigarettes from a catalog or the Internet, and I want to resell them. Can I do this?

Speech-balloon-orange-a icon  It is unlawful for any person, firm, limited liability company, partnership or corporation to import cigarettes into this state for sale or resale without a license or without first affixing the proper stamp to each package of cigarettes. You must adhere to all statutes, rules and regulations that pertain to cigarette sales. 

 

Failure to do so may result in criminal prosecution. 

 

Speech-balloon-orange-q icon  Is the State of Colorado bound to the Master Settlement of Tobacco (MSA)?

Speech-balloon-orange-a icon   Yes, the State of Colorado is bound to the rules of the MSA.   According to Colorado Revised Statute 39-28-303(3)(b): "It  is unlawful for any person to sell, offer, or posses for sale in Colorado any cigarettes of a tobacco product manufacturer or brand family not included in the     directory." See Colorado Certified Brands and Manufacturers.
 

Speech-balloon-orange-q icon  My cigarettes are marked for use outside the United States. What should I do? 

Speech-balloon-orange-a icon   If you purchased those cigarettes while you were visiting that country, it is okay for you to have up to ten cartons in your possession if they are for your own personal consumption only.   However, if you purchased cigarettes from a retailer within the Colorado borders, or if you       purchased them from a catalog or the Internet and they are marked for use outside the United States these are contraband cigarettes. Contraband cigarettes are subject to departmental confiscation. Report this retailer to the Department of Revenue.

Speech-balloon-orange-q icon   My cigarettes do not have a stamp. What should I do?

Speech-balloon-orange-a icon   These cigarettes are contraband. Only a licensed cigarette wholesaler can possess unstamped cigarettes in their original unopened shipping package. Unstamped cigarettes should NEVER be sold to a consumer. Contraband cigarettes are subject to departmental       confiscation. Report this retailer to the Department of Revenue.

Speech-balloon-orange-q icon  My cigarettes have a stamp from another state. What should I do?

Speech-balloon-orange-a icon  If you purchased those cigarettes while you were visiting that state, it is okay if they are for your own personal consumption only. However, if you purchased cigarettes from a retailer within the Colorado borders, or if you purchased them from a catalog or the Internet and they bear a stamp from another state these are contraband cigarettes. Contraband cigarettes are subject to departmental confiscation. Report this retailer to the Department of Revenue.

Speech-balloon-orange-q icon  Where do I pay my tobacco tax?

Speech-balloon-orange-a icon  Tobacco Tax is paid through Taxation Division of the Colorado Department of Revenue.   www.colorado.gov/revenue/taxation/     303-205-8216 x6848