Skip to main content
Find a Lawyer

Colorado Revised Statutes Title 39. Taxation § 39-28-103. Tax levied

Current as of January 01, 2025 | Updated by Findlaw Staff

(1)(a) Prior to January 1, 2021, there is levied and shall be collected and paid to the department a tax upon the sale of cigarettes by wholesalers of ten mills on each cigarette.

(b) A tax is levied upon the sale of cigarettes by wholesalers, excluding cigarettes that are modified risk tobacco products, that is equal to:

(I) Six and one-half cents per cigarette for sales on and after January 1, 2021, but prior to July 1, 2024;

(II) Eight cents per cigarette for sales on and after July 1, 2024, but prior to July 1, 2027; and

(III) Ten cents per cigarette for sales on and after July 1, 2027.

(c) A tax is levied on the sale of cigarettes that are modified risk tobacco products that is equal to:

(I) Three and one-quarter cents per cigarette for sales on and after January 1, 2021, but prior to July 1, 2024;

(II) Four cents per cigarette for sales on and after July 1, 2024, but prior to July 1, 2027; and

(III) Five cents per cigarette for sales on and after July 1, 2027.

(d) The wholesaler shall pay the tax set forth in this section to the department, which shall collect the tax.

(2) Repealed by Laws 2023, Ch. 337 (H.B. 23-1290), § 3, eff. Jan. 1, 2024.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Colorado Revised Statutes Title 39. Taxation § 39-28-103. Tax levied - last updated January 01, 2025 | https://codes.findlaw.com/co/title-39-taxation/co-rev-st-sect-39-28-103/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard