- All retailers selling cigarettes, tobacco products, and nicotine products within Colorado are now required to obtain a Cigarette, Tobacco Product, or Nicotine Product Retailer License through the Liquor and Tobacco Enforcement Division. Apply for the license at SBG.Colorado.gov.
- Must have a retail sales tax license when purchasing product from a licensed Colorado cigarette wholesaler/distributor or wholesale subcontractor and will collect and file the sales tax with the Colorado Department of Revenue.
- The retailer is not required to have a cigarette tax license.
Filing Information
To purchase stamped cigarettes from a licensed wholesaler for resale to the consumer, a retailer is required to provide a copy of their retail sales tax license to the wholesaler. List of Licensed Distributors is updated by the department within seven days of a change to the report.
Retailers must charge the state sales tax on all retail sales of cigarettes and file a Colorado sales tax return. Retailers in the regional transportation district (RTD) and the scientific and cultural facilities district (SCFD) must charge the RTD and/or SCFD special district sales tax on all retail sales of cigarettes. Otherwise, cigarettes are exempt from city and county sales tax and from other special district sales tax. Businesses are required to account for RTD, SCFD, and state sales tax on cigarettes on the Colorado Retail Sales Tax Return (DR 0100).
Additional Information
Filing Information for Cigarette Retailers
To purchase stamped cigarettes from a licensed wholesaler for resale to the consumer, a retailer is required to provide a copy of their retail sales tax license to the wholesaler. The List of Licensed Distributors is updated by the Department within seven days of a change to the report.
Retailers must charge the state sales tax on all retail sales of cigarettes and file a Colorado sales tax return. Retailers in the Regional Transportation District (RTD) and the Scientific and Cultural Facilities District (SCFD) must charge the RTD and/or SCFD special district sales tax on all retail sales of cigarettes. Otherwise, cigarettes are exempt from city and county sales tax and from other special district sales tax. Businesses are required to account for RTD, SCFD, and state sales tax on cigarettes on the Colorado Retail Sales Tax Return DR 0100 (see Forms In Numbered Order).
Cigarettes Not on the Certified Brands Directory
Before you start selling cigarettes that are not on the Certified Brands Directory, contact the Tobacco Settlement Section of the Attorney General's Office at (720) 508-6218 for more information.
Unstamped Cigarettes
When purchasing cigarettes, ensure the packs have a Colorado cigarette tax stamp affixed. Unstamped cigarettes are contraband and subject to seizure and a 25ยข per cigarette penalty.
Refund
For information on how to claim a refund, visit the File the Sellers Claim for Refund web page. To file for a refund, please complete and submit the Claim for Refund, DR 0137 (See Forms in Number Order).
Minimum Price for Cigarettes
Effective January 1, 2021 through June 30, 2024, The minimum price for cigarettes sold to consumers in Colorado is $7.00 per pack of 20 cigarettes or $70.00 per carton of 200 cigarettes, including all applicable taxes. On July 1, 2024, this minimum increases to $7.50 per pack of 20 cigarettes or $75.00 per carton of 200 cigarettes. This minimum price is inclusive of all taxes. See the minimum price table below.
| Period | Minimum Price Per Pack (20 cigarettes) | Minimum Price Per Carton (200 cigarettes) |
|---|---|---|
January 1, 2021 - June 30, 2024 | $7.00 | $70.00 |
Starting July 1, 2024 | $7.50 | $75.00 |
The penalties for selling cigarettes to consumers below the minimum price is $500.00 for the first violation, $1,000.00 for the second violation, and $1,500.00 for the third violation within five years.
Roll-Your-Own Cigarette Making Machine
Due to the passage of the 2012 federal highway bill (MAP-21), any person who makes available to consumers a machine capable of making tobacco products such as cigarettes is considered a manufacturer on the Federal level and must be licensed by the Tobacco and Trade Bureau. Once federal requirements have been met, the owner must certify the product through the Colorado Attorney General's Office.