Colorado Revised Statutes Title 39. Taxation § 39-28.6-103. Tax levied

(a) Thirty percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2021, but prior to January 1, 2022;

(b) Thirty-five percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2022, but prior to January 1, 2023;

(c) Fifty percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2023, but prior to July 1, 2024;

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

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

(a) Fifteen percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2021, but prior to January 1, 2022;

(b) Seventeen and one-half percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2022, but prior to January 1, 2023;

(c) Twenty-five percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2023, but prior to July 1, 2024;

(d) Twenty-eight percent of the manufacturer's list price of the nicotine products for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and

(e) Thirty-one percent of the manufacturer's list price of the nicotine products for the tax levied on and after July 1, 2027.

(a) Brings, or causes to be brought, into this state from without the state nicotine products for sale;

(b) Makes, manufactures, or fabricates nicotine products in this state for sale in this state;

(c) Ships or transports nicotine products to retailers in this state to be sold by those retailers; or

(d) Makes a delivery sale.