Return Filing & Reporting Requirements
Cigarette, nicotine products and tobacco products tax returns must be filed electronically through Revenue Online.
- Cigarette returns are due monthly on the 10th of the month following the reporting period.
- Nicotine product tax returns are due quarterly on the 20th of the month following the reporting period.
- Tobacco products tax returns are due quarterly on the 20th of the month following the reporting period.
- If the due date is on a Saturday, Sunday or state holiday, the due date is the following business day.
In addition to filing a return, cigarette and tobacco products distributors must file:
- Master Settlement Agreement (MSA) reporting. Review the MSA Reporting Requirements web page for more information. PACT Act reporting is required of cigarette, tobacco products, and nicotine products distributors who sell, transfer or ship for profit cigarettes, smokeless tobacco, and/or electronic nicotine delivery systems (ENDS) products into Colorado.
Payment
Cigarette, nicotine products, and tobacco products excise tax is required to be paid electronically. This can be done using Revenue Online or by electronic funds transfer (EFT). To ensure timely transmission, generate any EFT payment before 4:00 PM Mountain Time on the due date. An EFT payment transmitted after the 4:00 PM Mountain Time on the due date is subject to late penalty, interest, and loss of vendor fee.
How To File & Amend Returns
Cigarette, Nicotine Products, and Tobacco Products Tax Returns are filed using Revenue Online. You can also amend a previously filed return using Revenue Online. Select an option below for step-by-step instructions on how to file and amend a return: