Cigarettes are taxed differently from other tangible personal property/products purchases and sold in Colorado. Cigarettes are subject to both excise and sales tax. A cigarette tax return must be filed monthly, even if there is no tax due. For more information on sales tax, visit the Sales Tax section of this website.
Effective January 1, 2021, the cigarette excise tax in Colorado is 9.7¢ per cigarette that is not a modified risk tobacco product and is 6.45¢ per cigarette that is a modified risk tobacco product. The tax is represented by a $1.94 or $1.29 stamp. Every pack of cigarettes sold to consumers in Colorado must have a Colorado cigarette stamp affixed to the bottom of the pack. This includes cigarettes ordered by telephone, mail or online. For more information, visit the Cigarette Stamps page.
Cigarettes stamped on or before December 31, 2020 with the 84¢ stamp for a pack of 20 cigarettes or with the $1.05 stamp for a pack of 25 cigarettes, may be sold in 2021 at the 4.2¢ per cigarette tax rate without any additional cigarette inventory or cigarette floor tax.