Colorado § 39-28.6-110 - Taxation by cities and towns.
Full text of Colorado Colorado Revised Statutes § 39-28.6-110 — Taxation by cities and towns., with citation guidance and answers to common questions.
§ 39-28.6-110. Taxation by cities and towns.
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.
Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1203, § 18, effective January 1, 2021.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-28.6-110
What does Colorado Revised Statutes § 39-28.6-110 cover?
Section 39-28.6-110 ("Taxation by cities and towns.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-28.6-110?
A common citation format is "Colorado Revised Statutes § 39-28.6-110" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-28.6-110 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.