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Tobacco is taxed differently from other tangible personal property/products purchased and sold in Colorado. A tobacco product is any other tobacco product that is not a cigarette.
Tobacco Products 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 Roll-Your-Own and 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 DOR_ExciseTax@state.co.us, call 303-205-6848 or 303-626-6628.
For Master Settlement Agreement (MSA) reporting, distributors must keep their records for at least five years.