Colorado § 39-28-116 Minimum price for cigarettes

Colorado Statutes

§ 39-28-116 — Minimum price for cigarettes

Colorado § 39-28-116

Title 39Taxation

Art.Cigarette Tax

This text of Colorado § 39-28-116 (Minimum price for cigarettes) 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. § 39-28-116 (2026).

Text

(1)On and after January 1, 2021, but before July 1, 2024, no person shall sell or offer for sale cigarettes to a consumer for less than seven dollars per package of twenty cigarettes or seventy dollars per carton of two hundred cigarettes, including all applicable taxes.

(2)On and after July 1, 2024, no person shall sell or offer for sale cigarettes to a consumer for less than seven dollars and fifty cents per package of twenty cigarettes or seventy-five dollars per carton of two hundred cigarettes, including all applicable taxes.

(3)A person who violates subsection (1) or (2) of this section, in addition to other penalties provided by law, shall be liable for a civil penalty in the following amounts:

(a)Five hundred dollars for a first violation within a five-year period;

Free access — add to your briefcase to read the full text and ask questions with AI

(1) On and after January 1, 2021,
but before July 1, 2024, no person shall sell or offer for sale cigarettes to a
consumer for less than seven dollars per package of twenty cigarettes or seventy
dollars per carton of two hundred cigarettes, including all applicable taxes.

(2) On and after July 1, 2024, no person shall sell or offer for sale cigarettes
to a consumer for less than seven dollars and fifty cents per package of twenty
cigarettes or seventy-five dollars per carton of two hundred cigarettes, including
all applicable taxes.

(3) A person who violates subsection (1) or (2) of this section, in addition to
other penalties provided by law, shall be liable for a civil penalty in the following
amounts:

(a) Five hundred dollars for a first violation within a five-year period;

(b) One thousand dollars for a second violation within a five-year period; and

(c) One thousand five hundred dollars for a third violation within a five-year
period.

(4) No person shall be liable under this section for more than one violation of
this section during a single day.

(5) The department of revenue shall remit any civil penalties received
pursuant to this section to the state treasurer for deposit in the tobacco tax
enforcement cash fund created section 39-28-107 (1)(b).

(6) In its annual June forecast, legislative council staff shall report an
estimate for the current state fiscal year of the additional sales tax revenue that is
attributable to the applicable minimum price set forth in this section. On June 30 of
the fiscal year, the state treasurer shall transfer an amount equal to seventy-three
percent of the legislative council staff estimate from the general fund to the
preschool programs cash fund created in section 26.5-4-209.

Legislative History

Source: L. 2020: Entire section added, (HB 20-1427), ch. 248, p. 1191, � 10, effective January 1, 2021. L. 2022: (6) amended, (HB 22-1295), ch. 123, p. 869, � 131, effective July 1.