Colorado § 39-28.6-103 Tax levied

Colorado Statutes

§ 39-28.6-103 — Tax levied

Colorado § 39-28.6-103

Title 39Taxation

Art.Nicotine Products Tax

This text of Colorado § 39-28.6-103 (Tax levied) 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. § 39-28.6-103 (2026).

Text

(1)There is levied a tax upon the sale, use, consumption, handling, or distribution of all nicotine products in this state, excluding nicotine products that are modified risk tobacco products, at the rate of:

(a)Thirty percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2021, but prior to January 1, 2022;

(b)Thirty-five percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2022, but prior to January 1, 2023;

(c)Fifty percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2023, but prior to July 1, 2024;

(d)Fifty-six percent of the manufacturer's list price of the nicotine products for the tax levied on and after

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(1) There is levied a tax upon the sale, use,
consumption, handling, or distribution of all nicotine products in this state,
excluding nicotine products that are modified risk tobacco products, at the rate of:

(a) Thirty percent of the manufacturer's list price of the nicotine products for
the tax levied on and after January 1, 2021, but prior to January 1, 2022;

(b) Thirty-five percent of the manufacturer's list price of the nicotine
products for the tax levied on and after January 1, 2022, but prior to January 1, 2023;

(c) Fifty percent of the manufacturer's list price of the nicotine products for
the tax levied on and after January 1, 2023, but prior to July 1, 2024;

(d) Fifty-six percent of the manufacturer's list price of the nicotine products
for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and

(e) Sixty-two percent of the manufacturer's list price of the nicotine
products for the tax levied on and after July 1, 2027.

(2) There is levied a tax upon the sale, use, consumption, handling, or
distribution of nicotine products that are modified risk tobacco products in this
state at the rate of:

(a) Fifteen percent of the manufacturer's list price of the nicotine products
for the tax levied on and after January 1, 2021, but prior to January 1, 2022;

(b) Seventeen and one-half percent of the manufacturer's list price of the
nicotine products for the tax levied on and after January 1, 2022, but prior to
January 1, 2023;

(c) Twenty-five percent of the manufacturer's list price of the nicotine
products for the tax levied on and after January 1, 2023, but prior to July 1, 2024;

(d) Twenty-eight percent of the manufacturer's list price of the nicotine
products for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and

(e) Thirty-one percent of the manufacturer's list price of the nicotine
products for the tax levied on and after July 1, 2027.

(3) The tax set forth in this section is collected by the department and is
imposed at the time the distributor:

(a) Brings, or causes to be brought, into this state from without the state
nicotine products for sale;

(b) Makes, manufactures, or fabricates nicotine products in this state for
sale in this state;

(c) Ships or transports nicotine products to retailers in this state to be sold
by those retailers; or

(d) Makes a delivery sale.

(4) Repealed.

Legislative History

Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1199, � 18, effective January 1, 2021. L. 2023: (4) added, (HB 23-1290), ch. 337, p. 2024, � 5, effective June 2.