Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 

 
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DR 1285 - Non-Participating Manufacturer Brands Reporting Form

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Form DR 1285 is designed to track all NPM cigarettes and RYO that enter Colorado, are transferred to another distributor/wholesaler within Colorado, and are exported to another distributor/wholesaler out of Colorado. This report must be completed by a licensed distributor:

  • Selling NPM manufactured cigarettes in Colorado and affixing the Colorado cigarette tax stamp; or
  • Selling tax paid NPM manufactured RYO in Colorado; or
  • Selling tax exempt NPM cigarettes and RYO in Colorado; or
  • Transferring any NPM cigarettes or RYO to another distributor/wholesaler within Colorado; or
  • Exporting any NPM cigarettes and RYO to another distributor/wholesaler outside of Colorado.

A separate form for each non-participating manufacturer is preferable, but not required. A computer-generated form is allowed ONLY if pre-approved by the Department.