Colorado § 39-28-101 Definitions

Colorado Statutes

§ 39-28-101 — Definitions

Colorado § 39-28-101

Title 39Taxation

Art.Cigarette Tax

This text of Colorado § 39-28-101 (Definitions) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 39-28-101 (2026).

Text

As used in this article 28, unless the context otherwise requires:

(1)Consumer means any person, firm, limited liability company, partnership, or corporation who has title to or possession of cigarettes in storage for use or consumption in this state. (1.3) Delivery sale means a sale of cigarettes to a consumer in this state when:

(a)The consumer submits an order for cigarettes to a delivery seller for sale by means other than an over-the-counter sale on the delivery seller's premises, including, but not limited to, telephone or other voice transmission, the mail or other delivery service, or the internet or other online service; and

(b)The cigarettes are delivered when the seller is not in the physical presence of the consumer when the consumer obtains possession of the cig

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As used in this article 28, unless the context
otherwise requires:

(1) Consumer means any person, firm, limited liability company,
partnership, or corporation who has title to or possession of cigarettes in storage
for use or consumption in this state.

(1.3) Delivery sale means a sale of cigarettes to a consumer in this state
when:

(a) The consumer submits an order for cigarettes to a delivery seller for sale
by means other than an over-the-counter sale on the delivery seller's premises,
including, but not limited to, telephone or other voice transmission, the mail or other
delivery service, or the internet or other online service; and

(b) The cigarettes are delivered when the seller is not in the physical
presence of the consumer when the consumer obtains possession of the cigarettes
by use of a common carrier, private delivery service, mail, or any other means.

(1.7) Delivery seller means a person located outside of this state who
makes delivery sales.

(2) Department means the department of revenue.

(2.5) Master settlement agreement shall have the same meaning as
section 39-28-202 (5).

(2.7) Modified risk tobacco product means any tobacco product for which
the secretary of the United States department of health and human services has
issued an order authorizing the product to be commercially marketed as a modified
risk tobacco product in accordance with 21 U.S.C. sec. 387k, or any successor
section.

(3) Sale or resale includes installment, credit, and conditional sales and
means any exchange, barter, or transfer of title or possession, or both, for a
consideration to any other person, firm, partnership, limited liability company, or
corporation within this state. It includes:

(a) A gift by a person engaged in the business of selling cigarettes, for
advertising, as a means of evading provisions of this article 28 or for any other
purpose whatsoever; and

(b) Delivery sales.

(4) Wholesaler means any person, firm, limited liability company,
partnership, or corporation who imports cigarettes into this state for sale or resale.
The term also includes a delivery seller.

(5) Wholesale subcontractor means any person, firm, limited liability
company, partnership, or corporation who purchases cigarettes from a wholesaler
for resale to a retailer in this state.

Legislative History

Source: L. 64: p. 821, � 1. C.R.S. 1963: � 138-8-1. L. 90: (1), (3), and (4) amended, p. 458, � 44, effective April 18. L. 2005: (2.5) and (5) added, p. 717, � 1, effective June 1. L. 2020: IP, (3), and (4) amended and (1.3), (1.7), and (2.7) added, (HB 20-1427), ch. 248, p. 1187, � 2, effective January 1, 2021.