Request for Public Input – Master Settlement Agreement and Tobacco and Nicotine Products Rules


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The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding drafts of the following new and amended master settlement agreement and tobacco and nicotine products tax rules. The Department has prepared the following drafts to aid in the process of soliciting public comments.

  • Rule 39-28-202. Tobacco Distributors. The purpose of this amendment is to repeal Rule 39-28-202, which will be relocated, with revisions, to Rule 39-28-305–1.
  • Rule 39-28-30—1. Filing Requirements for Tobacco Distributors. The purpose of this new rule is to relocate, with amendments, the existing Rule 39-28-202. The amendments remove content from the existing rule that is duplicative of the statute, Department forms, and form instructions.
  • Rule 39-28-303. Tobacco Product Manufacturer Certification. The purpose of this amendment is to repeal the rule because it is duplicative of the statute.
  • Rule 39-28-303(2)(a)(II). Decertification. The purpose of this amendment is to repeal the rule because it is duplicative of the statute.
  • Rule 39-28-303(2)(c). Electronic Mail Address. The purpose of this amendment is to repeal the rule because it is duplicative of the statute.
  • Rule 39-28-305—2. Nonparticipating Manufacturer Escrow Payment and Notification Requirements. The purpose of the amendments to this rule are to apply quarterly escrow payment and notification requirements to all nonparticipating manufacturers and to make other clarifying revisions to the rule.
  • Rule 39-28.5-101—1. Manufacturer’s List Price. The purpose of this amendment is to further define terms used in the definition of “manufacturer’s list price” in section 39-28.5-102(7), C.R.S.
  • Rule 39-28.5-107. Credit Against Tobacco Products Excise Tax. The purpose of this new rule is to prescribe the procedure for claiming credit, when permissible, for tax previously paid.
  • Rule 39-28.6-102. Manufacturer’s List Price. The purpose of this amendment is to further define terms used in the definition of “manufacturer’s list price” in section 39-28.6-102(5), C.R.S.
  • Rule 39-28.6-108. Credit Against Nicotine Products Excise Tax. The purpose of this new rule is to prescribe the procedure for claiming credit, when permissible, for tax previously paid.

We do not plan to convene a workgroup meeting for these rules prior to formal rulemaking unless comments indicate one is necessary. In lieu of a workgroup, we would greatly appreciate written feedback on the draft rules. Please submit comments on the draft rules by emailing your comments to dor_taxrules@state.co.us. Written comments will be accepted through February 6, 2026. All written comments submitted will be made public. You can access comments submitted to the Department and other materials through the public drive.

After evaluating the comments we receive, the Department will determine whether the draft rules should move forward and, if so, whether further revisions to the rules are necessary. If the Department moves forward with the proposed rules, additional comments will be accepted following a notice of proposed rulemaking. Thank you in advance for your input.

We would appreciate your feedback to help us measure and improve the success of the rulemaking program. If you participate in the rulemaking process, we invite you to complete a short survey. Follow the link, and choose the "I participated in the Rulemaking Process (written comments, workgroup meeting, or hearing)" option.