Colorado § 39-28-103 - Tax levied.

§ 39-28-103. Tax levied.

(1) (a) Prior to January 1, 2021, there is levied and shall be collected and paid to the department a tax upon the sale of cigarettes by wholesalers of ten mills on each cigarette.

(b) A tax is levied upon the sale of cigarettes by wholesalers, excluding cigarettes that are modified risk tobacco products, that is equal to:

(I) Six and one-half cents per cigarette for sales on and after January 1, 2021, but prior to July 1, 2024;

(II) Eight cents per cigarette for sales on and after July 1, 2024, but prior to July 1, 2027; and

(III) Ten cents per cigarette for sales on and after July 1, 2027.

(c) A tax is levied on the sale of cigarettes that are modified risk tobacco products that is equal to:

(I) Three and one-quarter cents per cigarette for sales on and after January 1, 2021, but prior to July 1, 2024;

(II) Four cents per cigarette for sales on and after July 1, 2024, but prior to July 1, 2027; and

(III) Five cents per cigarette for sales on and after July 1, 2027.

(d) The wholesaler shall pay the tax set forth in this section to the department, which shall collect the tax.

(2) Repealed.

Source: L. 64: p. 822, § 3. C.R.S. 1963: § 138-8-3. L. 65: p. 1129, § 1. L. 73: p. 1451, § 2. L. 77: Entire section amended, p. 1793, § 4, effective July 1. L. 83: (3) added, p. 2099, § 11, effective October 13; (2) repealed, p. 2053, § 28, effective October 14. L. 85: Entire section R&RE, p. 1267, § 4, effective May 30. L. 86: Entire section amended, p. 1113, § 11, effective July 1. L. 2020: Entire section amended, (HB 20-1427), ch. 248, p. 1188, § 3, effective January 1, 2021. L. 2023: (2) added, (HB 23-1290), ch. 337, p. 2023, § 3, effective June 2.

Editor's note: (1) Section 27(2) of chapter 248 (HB 20-1427), Session Laws of Colorado 2020, provides that changes to this section take effect on the date of the governor's proclamation or January 1, 2021, whichever is later, only if, at the November 2020 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-28-401. The ballot issue, referred to the voters as proposition EE, was approved on November 3, 2020, and was proclaimed by the Governor on December 31, 2020. The vote count for the measure was as follows:

FOR: 2,134,608

AGAINST: 1,025,182

(2) Subsection (2)(b) provided for the repeal of subsection (2), effective January 1, 2024, if a majority of the electors voting in the November 7, 2023, election vote "Yes/For" the ballot issue referred to the voters pursuant to § 39-28-502 (1), as that section existed prior to its repeal on July 1, 2024. (See L. 2023, p. 2023). The ballot issue specified in § 39-28-502 (1) was referred to the registered electors as Proposition II on November 7, 2023. It was approved by the voters and proclaimed by the Governor on December 15, 2023, with the following vote count:

FOR: 1,130,047

AGAINST: 543,405

Cross references: (1) For tax on tobacco products other than cigarettes, see article 28.5 of this title 39.

(2) For the legislative declaration in HB 23-1290, see section 1 of chapter 337, Session Laws of Colorado 2023.