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.