The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the promulgation of two revised tobacco and nicotine products tax rules regarding the definition of manufacturer’s list price. The Department has prepared the draft rules below to aid in the process of soliciting public comments.
This virtual workgroup meeting will take place on February 25, 2026, at 10:00 a.m. and will be recorded. If you would like to participate, please register here. The Department has created a Virtual Workgroup Guide that provides additional guidance for participants. More information on how to participate in the workgroup is discussed below.
One week before the workgroup meeting, the Department will distribute an agenda for the workgroup. If you have topics you would like to discuss at the workgroup meeting, please send those suggestions to dor_taxrules@state.co.us by February 13, 2026, to be included in the agenda.
Draft Rules to be Discussed:
- 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 39-28.5-101(7), C.R.S.
- 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.
The Department has created a public drive where you can access the draft rules and comments submitted to the Department. The workgroup recording will also be posted on the public drive after it is held.
What is a workgroup?
A workgroup is a forum for the Department to gather information from the public for the development of new rules or for the revision of existing rules. Workgroups occur in advance of a rulemaking hearing and may or may not incorporate draft rules. The workgroup consists of individuals who have knowledge of the issues being discussed. The workgroup members will be asked to provide their input and insight, along with constructive feedback and suggestions, in an open discussion format.
How to participate?
Attend the workgroup meeting scheduled for February 25, 2026, at 10:00 a.m. If you would like to participate, please register here. People willing to share their knowledge on the workgroup topic are encouraged to attend and participate.
This workgroup meeting is being conducted virtually using the Zoom platform. Video conferencing equipment and an adequate Internet connection are recommended but not required (participation by video is optional). Connecting through the Zoom website or desktop client offers additional features even if participants choose to leave their cameras off.
Workgroup meetings are recorded and may be reviewed afterward through the public drive.
People wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 849 4497 5792- Submit comments on the draft rules by 5:00 p.m. on February 25, 2026. Prior to commenting, review any existing rules, the related statutes or legislation, and the draft rules or tax topic being discussed. Then provide feedback or input on necessary changes or additions to the rules or any guidance that needs to be included in the rules. All feedback is welcome, but the most useful feedback includes specific language to be added to, removed from, or changed in the draft rules, and the statutory basis for the changes. Comments should be submitted by email to dor_taxrules@state.co.us. Written comments are encouraged even if you plan to attend the workgroup meeting. All written comments submitted will be made public through the public drive.