Colorado § 39-28.6-110 Taxation by cities and towns

Colorado Statutes

§ 39-28.6-110 — Taxation by cities and towns

Colorado § 39-28.6-110

Title 39Taxation

Art.Nicotine Products Tax

This text of Colorado § 39-28.6-110 (Taxation by cities and towns) 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. § 39-28.6-110 (2026).

Text

This article 28.6 does not prevent a statutory or home rule municipality, county, or city and county from imposing, levying, and collecting any special sales tax upon sales of cigarettes, tobacco products, or nicotine products, as that term is defined in section 18-13-121

(5), or upon the occupation or privilege of selling cigarettes, tobacco products, or nicotine products. This article 28.6 does not affect any existing authority of local governments to impose a special sales tax on cigarettes, tobacco products, or nicotine products, in accordance with section 39-28-112, to be used for local and governmental purposes.

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

This article 28.6 does not
prevent a statutory or home rule municipality, county, or city and county from
imposing, levying, and collecting any special sales tax upon sales of cigarettes,
tobacco products, or nicotine products, as that term is defined in section 18-13-121
(5), or upon the occupation or privilege of selling cigarettes, tobacco products, or
nicotine products. This article 28.6 does not affect any existing authority of local
governments to impose a special sales tax on cigarettes, tobacco products, or
nicotine products, in accordance with section 39-28-112, to be used for local and
governmental purposes.