File & Pay Cigarette & Tobacco Products
Return Filing & Reporting Information
Cigarette and tobacco products tax returns must be filed electronically through Revenue Online. Beyond filing a return, the Master Settlement Agreement (MSA) includes additional reporting requirements. Review the MSA Reporting Requirements page for more information.
PACT Act reporting is required of cigarette and tobacco products distributors who sell, transfer or ship for profit cigarettes or smokeless tobacco into Colorado.
Cigarette returns are due monthly on the 10th of the month following the reporting period. Tobacco products tax returns are due quarterly on the 20th of the month following the reporting period. If the due date is on a Saturday, Sunday or legal holiday, the due date is the following business day.
Cigarette and tobacco products excise tax is required to be paid electronically. This can be done on Revenue Online or by electronic funds transfer (EFT) To ensure timely transmittal, please generate any EFT payment no later than 4:00 p.m. Mountain Time on the due date printed on the return. An EFT payment transmitted after the due date is subject to late penalty, interest and loss of vendor fee. For more information on EFT Payments, visit the Electronic Funds Transfer (EFT) web page.