Every pack of cigarettes sold to consumers in Colorado must have a Colorado cigarette stamp affixed to the bottom of the pack. This includes cigarettes ordered by telephone, mail, or online. When purchasing cigarettes, ensure that the packs have Colorado cigarette tax stamps affixed.
Cigarettes not certified to be sold in Colorado, cigarettes that are not fire-safe and cigarettes not permitted to be sold in the U.S. are all unstamped and considered contraband (illegal). It is unlawful for any person, firm, limited liability company, partnership or corporation to import cigarettes into Colorado for sale or resale without obtaining a license or without first affixing the proper stamp to each package of cigarettes.
Unstamped cigarettes not in the possession of a licensed cigarette distributor are subject to seizure at any place in Colorado and should not be sold to a consumer. Cigarettes that do not have a stamp affixed are subject to a penalty of 25 cents per cigarette.
Taxability of Electronic Cigarettes (e-cigarettes)
E-cigarettes that do not contain any tobacco are not subject to the tobacco excise tax, however sales tax does apply to the purchase.