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Tobacco Tax | Refund
See Quick Answers,
How can I get a refund of sales tax I overpaid or was charged in error?
Tobacco Products Distributor and Distributing Subcontractor
Credit will be given by the Department of Revenue for tobacco products taxes on unsalable merchandise when the tobacco products have been returned to the manufacturer or have been destroyed by the wholesaler.
Credit is also allowed on tobacco products exported from Colorado if tax has been paid on the products and the tobacco products are shipped to retailers to be sold by those retailers. Credit will be given by the department for tobacco products taxes on unsalable merchandise when the tobacco products have been returned to the manufacturer. Tobacco products tax credits may be taken on the
Tobacco Products Tax Return (DR 0229)
. Invoices must be attached to the return to substantiate the credits claimed. If the credit exceeds the tax due, a
Claim for Refund (DR 0137)
must be submitted to request a refund.
The department shall give credit to a wholesaler for taxes paid on tobacco products that are bad debts. The credit is prohibited unless the bad debt has been charged off as uncollectible on the books of the wholesaler. The wholesaler will be required to repay the credit if payment is received for the bad debt subsequent to receiving the credit. The credit will be processed as a refund on the