Nicotine Products Consumers

Internet Mail-Order | Paying Tax Due

Consumers who bring nicotine products into Colorado without the Colorado nicotine products excise tax paid, must file the Nicotine Products Tax Return for Unlicensed Activity (DR 0226) and remit payment (by check or money order) with the return within 30 days of receiving the tobacco products.

Penalty for Not Paying the Tax

If the Department receives information from a seller that untaxed nicotine products were sold to an individual or retailer in Colorado more than 30 days prior, statute allows for a 500% penalty plus tax and interest.