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DR 0226 - Nicotine Products Tax Return for Unlicensed Activity


Who Must File: This return must be filed by all persons or entities who are not licensed nicotine product distributors, receiving untaxed nicotine products from a distributor who neglected to remit taxes. “Nicotine product” means a product that contains nicotine derived from tobacco or created synthetically that is intended for human consumption, whether by vaporizing, chewing, smoking, absorbing, dissolving, inhaling, snorting, sniffing, aerosolizing, or by any other means, and that is not:

  • a cigarette as defined in CRS 39-28-202(4)
  • a tobacco product as defined in CRS 39-28.5-101(5)
  • a drug, device, or combination such as prescription nicotine gums or patches covered by the US Department of Health and Human Services Federal Food, Drug, and Cosmetic Act, 21 U.S.C. sec. 301 et seq.

This return must be filed within thirty (30) days of taking possession of the product.