TAXPAYER SERVICE DIVISIONCigarette Distributor License Information • June 18th, 2009
Cigarettes and tobacco products are defined and taxed differently from other products or tangible personal property purchased and sold in Colorado. Cigarette and tobacco products require separate licenses, and are subject to different tax rates and due dates, filing requirements and Master Tobacco Settlement (MSA) reporting. See FYI Excise 18 "Master Tobacco Settlement Agreement" for information regarding MSA.
