Jump to navigation
You must provide proof that you have the wholesale sales tax license when you apply for the cigarette distributor license. Select "Wholesale License" on the Colorado Sales Tax Account Application (CR 0100) and submit the application prior to applying for the cigarette distributor license.
Complete and submit the Cigarette Distributor Application (DR 0218) with the license fee.
Cigarette wholesalers must pay cigarette excise tax by Electronic Funds Transfer. You must complete and submit an Authorization for Electronic Funds Transfer (DR 5785) with the application for a cigarette distributor license.
Complete a Cigarette Licensee Surety Bond (DR 0219). The bond amount must be equal to your anticipated total monthly purchase of cigarette stamps. A company authorized to do business in Colorado must issue the surety bond.
Cigarette Tax Return must be filed electronically through Revenue Online.
Master Settlement Agreement (MSA) reporting on form DR 1286 and/or DR 1285.
Provide a letter of intent documenting you will purchase cigarettes from at least one cigarette manufacturer who is currently listed on the Certified Brands Directory. This document should include the name of the certified manufacturer and brand style, and should include verification from the manufacturer.
A new cigarette distributor will not get a license if the applicant owes the state any delinquent taxes or interest administered by the department.
The license will be in effect until June 30 following the date of issue and must be renewed each year with a renewal fee. Submit completed applications to:
Colorado Department of Revenue
Excise Tax Accounting Section, #237
PO Box 17087
Denver, CO 80217-0087