Colorado Revised Statutes Title 39. Taxation § 39-28-101. Definitions

(1) “Consumer” means any person, firm, limited liability company, partnership, or corporation who has title to or possession of cigarettes in storage for use or consumption in this state.

(1.3) “Delivery sale” means a sale of cigarettes to a consumer in this state when:

(1.7) “Delivery seller” means a person located outside of this state who makes delivery sales.

(2) “Department” means the department of revenue.

(2.5) “Master settlement agreement” shall have the same meaning as section 39-28-202(5).

(2.7) “Modified risk tobacco product” means any tobacco product for which the secretary of the United States department of health and human services has issued an order authorizing the product to be commercially marketed as a modified risk tobacco product in accordance with 21 U.S.C. sec. 387k, or any successor section.

(3) “Sale” or “resale” includes installment, credit, and conditional sales and means any exchange, barter, or transfer of title or possession, or both, for a consideration to any other person, firm, partnership, limited liability company, or corporation within this state. It includes:

(4) “Wholesaler” means any person, firm, limited liability company, partnership, or corporation who imports cigarettes into this state for sale or resale. The term also includes a delivery seller.

(5) “Wholesale subcontractor” means any person, firm, limited liability company, partnership, or corporation who purchases cigarettes from a wholesaler for resale to a retailer in this state.