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Cigarette Tax | File
Cigarettes are taxed differently from other tangible personal property/products purchased and sold in Colorado.
Cigarette Wholesaler (also called a Distributor)
What forms is the distributor required to file?
Colorado Cigarette Distributors must file a Cigarette Tax Return electronically each month. To file a Cigarette Tax Return,
. The return must be filed and the payment, which is required to be made by
Electronic Funds Transfer (EFT)
, must be submitted by the 10th day of the month following the month in which stamps were ordered (example: for stamps ordered between July 1 and July 31, the payment is due on August 10). Distributors must file a return even if no tax is due for that month. The amount paid to the department may be reduced by 0.9524 percent of the tax due to cover the distributor’s expense in the collection and remittance of the tax (discount) if the payment is submitted by the due date.
Cigarette Distributors are also required to file Master Settlement Agreement (MSA) reports monthly or annually. For more information on MSA reporting, see the
Master Settlement Agreement Reporting web page
. In addition, distributors who sell cigarettes, Roll-Your-Own or smokeless tobacco into Colorado, are required to file PACT Act registration and submit PACT Act reports by the 10th of each month. See
Jenkins/PACT Act Reporting Requirements
for more information. For questions on filing requirements, contact the Excise Tax Unit at
, call 303-205-6848 or 303-205-6879.
For Cigarette Tax Returns, distributors are required to keep true and accurate records of their activities for at least three years after filing their returns.
For Master Settlement Agreement (MSA) reporting, distributors must keep their records for at least five years.
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.
Certified Brands and Manufacturers Directory (Cigarette and Roll-Your-Own Tobacco)
Certified Brands and Manufacturers Directory
(Cigarette and Roll-Your-Own Tobacco)
Cigarette Wholesale Subcontractor
Cigarette Wholesale Subcontractors are not required to file a tax return.
A Cigarette Wholesale Subcontractor is required to send in a letter of intent to purchase Participating Manufacturer and/or Non-Participating Manufacturer (PM/NPM) cigarettes. They are also required to file information annually on the
Certificate for Exemption MSA/Non-Participating Manufacturer Brands (DR 1286)
to renew the Wholesale Subcontractor license.
To purchase stamped cigarettes from a licensed wholesaler for resale to the consumer, a retailer is required to provide a copy of their retail sales tax license to the wholesaler.
Lists of Licensed Distributors
are updated by the department each week.
Retailers must charge the state sales tax on all retail sales of cigarettes and file a Colorado sales tax return. Beginning January 1, 2014 retailers in the regional transportation district (RTD) and the scientific and cultural facilities district (SCFD) must charge the RTD and/or SCFD special district sales tax on all retail sales of cigarettes. Otherwise, cigarettes are exempt from city and county sales tax and from other special district sales tax. Businesses are required to account for RTD, SCFD, and state sales tax on cigarettes on the
Colorado Retail Sales Tax Return (DR 0100)
Instructions and Forms
Cigarette Tax Instructions and Forms
Disagree with a Billing Notice
Taxpayers who disagree with the balance due notice have the right to protest the amount due. The protest must be filed within 30 days from the date of the notice. Refer to your correspondence for any specific documentation required.
File a Protest By Mail:
Colorado Department of Revenue
Protest Section Room 237
PO BOX 17087
Denver, CO 80217-0087