The sales of cigarettes to the United States government or any of its agencies, sales in interstate commerce, or transactions the taxation of which is prohibited by the constitution of the United States are exempted from the provisions of this article. Such exempt sales shall be reported to the department with such information as the department shall require.
Source: L. 64: p. 825, § 11. C.R.S. 1963: § 138-8-11.
Structure Colorado Code
§ 39-28-102. Licensing of Wholesalers - Rules - Fines
§ 39-28-102.5. Licensing of Wholesale Subcontractors - Rules - Fines
§ 39-28-103.3. Inventory Tax - Definition
§ 39-28-103.5. Tax Levied - State Constitution
§ 39-28-104. Evidence of Payment of Tax - Credits - Redemptions
§ 39-28-104.5. Federal Requirements - Placement of Labels - Penalty
§ 39-28-105. Use of Metering Machines
§ 39-28-106. Nonresident Wholesalers
§ 39-28-109. Records - Examination - Returns
§ 39-28-110. Distribution of Tax Collected
§ 39-28-110.5. Revenue and Spending Limitations
§ 39-28-114. Prohibited Acts - Penalties
§ 39-28-115. List of Licensed Wholesalers - Published on Website