Tobacco Products Distributing Subcontractor

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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.

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How to Apply for a Tobacco Products Subcontractor License

  • You must provide proof that you have a sales tax license when you apply for the tobacco products subcontractor license. Select "Wholesale License" in section E on the Colorado Sales Tax Account Application (CR 0100AP) when you submit the application prior to applying for the tobacco products subcontractor license.
  • Complete and submit a Tobacco Products Distributor Application (DR 0222), along with the license fee.
  • Complete the Master Settlement Agreement (MSA) reporting on the DR 1285 and/or DR 1286.

Applicant must not owe the state any delinquent taxes or interest. Licenses are effective from the date of issue to June 30 following the date of issue and must be renewed each year with a renewal fee.

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Renewing a License

Along with the renewal form and payment, documents required for license renewal include:

  • Any unfiled MSA documents Licensed Distributor Reporting Form (DR 1285) or Tobacco Distributor's Certificate of Exemption (DR 1286)
  • 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.
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Filing Information for Tobacco Products Distributing Subcontractor

The tobacco products distributing subcontractor filing requirement is to be current on the monthly report of the Master Settlement Agreement information on the Tobacco Distributor's Certificate for Exemption - MSA/Non-Participating Manufacturer Brands Manufacturer Brands (DR 1286) when renewing their Distributing Subcontractor License.

List of Licensed Distributors is updated by the department within seven days of a change to the report.