Colorado Revised Statutes Title 39. Taxation § 39-28.5-102. Tax levied

(a) Twenty percent of the manufacturer's list price of the tobacco products for the tax levied prior to January 1, 2021;

(b) Thirty percent of the manufacturer's list price of the tobacco products for the tax levied on and after January 1, 2021, but prior to July 1, 2024;

(c) Thirty-six percent of the manufacturer's list price of the tobacco products for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and

(d) Forty-two percent of the manufacturer's list price of the tobacco products for the tax levied on and after July 1, 2027.

(a) Fifteen percent of the manufacturer's list price of the modified risk tobacco products for the tax levied on and after January 1, 2021, but prior to July 1, 2024;

(b) Eighteen percent of the manufacturer's list price of the modified risk tobacco products for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and

(c) Twenty-one percent of the manufacturer's list price of the modified risk tobacco products for the tax levied on and after July 1, 2027.

(3)(a) If the total of the tax imposed upon the sale, use, consumption, handling, or distribution of moist snuff under subsection (1) of this section and section 39-28.5-102.5 is less than the minimum moist snuff tax specified in subsection (3)(b) of this section, then the tax imposed upon the sale, use, consumption, handling, or distribution of moist snuff under this section is equal to the minimum moist snuff tax minus the tax imposed under section 39-28.5-102.5.

(4)(a) The tax set forth in this section is collected by the department.

(b) In the case of the distributor, the tax set forth in this section is imposed at the time the distributor:

(c) In the case a remote retail seller, the tax set forth in this section is imposed at the time the remote retail seller makes a remote retail sale.