Topic No. 11
CIGARETTES, CIGARS, AND TOBACCO
All sales of cigarettes are
The sale of any tobacco product which is not a cigarette is subject to sales tax.
The State of
NOTE: The State of Colorado collects excise tax on cigarettes at the current rate of 84 cents per pack and distributes a portion of the proceeds to Colorado cities on a pro rata basis.
* DRMC Section 53-25(1). Imposition of tax.
* DRMC Section 53-26(3). Exemptions.
* DRMC Section 53-96(1). Imposition of tax.
* DRMC Section 53-97(3). Exemptions.
* State of
THE ABOVE INFORMATION IS A
SUMMARY IN LAYMAN'S TERMS OF THE RELEVANT