Tobacco Products Consumers
Internet Mail-Order | Paying Tax Due
Consumers who bring tobacco products into Colorado without the Colorado tobacco products excise tax paid, must file the Tobacco Products Tax Return for Non-Licensed Distributors (DR 0225) and remit payment (by check or money order) with the return within 30 days of receiving the tobacco products.
Penalty for Not Reporting Tax
If the Department receives information from a seller that untaxed tobacco product was sold to an individual or retailer in Colorado more than 30 days prior, statute allows for a 500% penalty plus interest.