A tobacco products distributing subcontractor is a person, firm, limited liability company, partnership or corporation who purchases excise tax paid tobacco products from a licensed Colorado tobacco products distributor for resale to a retailer in the state. A tobacco products distributing subcontractor license is required if the entity purchases tobacco products from a licensed Colorado tobacco products distributor for resale to a retailer in Colorado.
How to Renew a License
Along with the renewal form and payment, documents required for license renewal include:
- Any unfiled MSA documents Non-Participating Manufacturer Brands Reporting Form, DR 1285, or Annual Exemption from Monthly Non-Participating Manufacturer Brands Reporting Form, DR 1286 (see Forms in Number Order)
- Any unfiled tax returns
- Payment of outstanding debt(s) due to the department
- A valid sales tax license, if tobacco products are sold directly to consumers and/or sold at wholesale to retailers
Filing Information for Tobacco Products Distributing Subcontractor
The tobacco products distributing subcontractor filing requirement is to be current on the MSA reporting on either the Annual Exemption from Monthly Non-Participating Manufacturer Brands Reporting Form, DR 1286, or the Non-Participating Manufacturer Brands Reporting Form, DR 1285 (see Forms in Number Order), as applicable, when renewing the Distributing Subcontractor License.
List of Licensed Distributors is updated by the department within seven days of a change to the report.
For more information, see the Colorado Tobacco Tax Guide Publication.