Colorado § 39-28.5-102.5 Tax levied - state constitution

Colorado Statutes

§ 39-28.5-102.5 — Tax levied - state constitution

Colorado § 39-28.5-102.5

Title 39Taxation

Art.Tax on Tobacco Products

This text of Colorado § 39-28.5-102.5 (Tax levied - state constitution) 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. § 39-28.5-102.5 (2026).

Text

Pursuant to section 21 of
article X of the state constitution, there is levied, in addition to the tax levied
pursuant to section 39-28.5-102, a tax on the sale, use, consumption, handling, or
distribution of tobacco products by distributors and remote retail sellers, at a rate
of twenty percent of the manufacturer's list price. The tax shall be paid to and
collected by the department. The tax shall be imposed in the same manner as the
tax described in section 39-28.5-102.

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Pursuant to section 21 of
article X of the state constitution, there is levied, in addition to the tax levied
pursuant to section 39-28.5-102, a tax on the sale, use, consumption, handling, or
distribution of tobacco products by distributors and remote retail sellers, at a rate
of twenty percent of the manufacturer's list price. The tax shall be paid to and
collected by the department. The tax shall be imposed in the same manner as the
tax described in section 39-28.5-102.

Legislative History

Source: L. 2005: Entire section added, p. 910, � 9, effective June 2; entire section added, p. 925, � 10, effective June 2. L. 2023: Entire section amended, (HB 23-1015), ch. 142, p. 608, � 3, effective January 1, 2024.