The cigarette excise tax in Colorado is 4.2 cents per cigarette and is represented by a $0.84 or $1.05 stamp depending on the number of cigarettes in the pack. The wholesaler affixes the tax stamp on each pack of cigarettes sold, and this indicates the cigarette excise taxes have been paid.
How to Order Cigarette Stamps
Cigarette stamps are available to licensed wholesalers from the Department of Revenue in 20 cigarettes per stamp rolls, wide 20 count rolls, 20 count sheets and 25 cigarette per stamp rolls. Licensed distributors may order cigarette stamps by calling the Department of Revenue at 303-866-2570.
Shipping of cigarette tax stamps must be paid by the distributors. The distributors must provide to the department their carrier of choice and their account number for the carrier. The department will include a “Cigarette Tax Shipment Advice” along with each order of cigarette tax stamps. It should be retained because the information on it will be used in completing the cigarette tax return.
Cigarette stamps cannot be transferred or sold between wholesalers.
Due Date for Cigarette Stamp Orders
The date the stamp order is received by the department determines the due date for cigarette stamps, not shipment or receipt date. This information is found in the cigarette tax shipment invoice letter that is delivered with the stamps.
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.
The stamp should clearly indicate "State of Colorado.” Cigarettes that do not have a stamp affixed are 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 wholesaler are subject to seizure at any place in Colorado and should not be sold to a consumer.
A penalty of twenty-five (25) cents per cigarette will be imposed upon any unstamped cigarettes, either purchased or possessed.