Colorado § 39-28.6-101 Legislative declaration

Colorado Statutes

§ 39-28.6-101 — Legislative declaration

Colorado § 39-28.6-101

Title 39Taxation

Art.Nicotine Products Tax

This text of Colorado § 39-28.6-101 (Legislative declaration) 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. § 39-28.6-101 (2026).

Text

(1)The general assembly hereby finds and declares that:

(a)Nicotine is a highly addictive and toxic substance;

(b)There has been a significant increase in the use of electronic cigarettes, which heat nicotine, flavorings, and other chemicals to create an aerosol that is inhaled;

(c)Children in middle school and high school have reported using electronic cigarettes at alarming rates, and studies have linked electronic cigarette use among youth to nicotine addiction and cigarette smoking;

(d)The long-term health risks of this use are unknown, but electronic cigarette aerosol can contain harmful and potentially harmful substances including nicotine, cancer-causing chemicals, heavy metals, flavoring chemicals, ultrafine particles, and volatile organic compounds;

(e)Yet nicot

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(1) The general assembly hereby finds
and declares that:

(a) Nicotine is a highly addictive and toxic substance;

(b) There has been a significant increase in the use of electronic cigarettes,
which heat nicotine, flavorings, and other chemicals to create an aerosol that is
inhaled;

(c) Children in middle school and high school have reported using electronic
cigarettes at alarming rates, and studies have linked electronic cigarette use
among youth to nicotine addiction and cigarette smoking;

(d) The long-term health risks of this use are unknown, but electronic
cigarette aerosol can contain harmful and potentially harmful substances including
nicotine, cancer-causing chemicals, heavy metals, flavoring chemicals, ultrafine
particles, and volatile organic compounds;

(e) Yet nicotine products are not subject to the same excise tax as cigarettes
and tobacco products;

(f) Taxing nicotine products at the wholesale level will increase the total
cost, which may serve as a deterrent to children and adolescents and in turn
prevent and reduce consumption; and

(g) Revenue from the tax can be used toward positive outcomes in children's
lives.

(2) Therefore, the general assembly intends to create a tax on nicotine
products so that they are taxed in the same manner as tobacco products, including
the licensing requirements that facilitate the collection of the tax.