Colorado Code
Article 28.5 - Tax on Tobacco Products
§ 39-28.5-101. Definitions

As used in this article 28.5, unless the context otherwise requires:

(1.2) "Delivery seller" means a person located outside of this state who makes delivery sales.
(1.4) "Department" means the department of revenue.
(1.5) "Distributing subcontractor" means every person, firm, limited liability company, partnership, or corporation who purchases tobacco products from a distributor for resale to a retailer in this state.

(3.3) "Modified risk tobacco product" means any tobacco product for which the secretary of the United States department of health and human services has issued an order authorizing the product to be commercially marketed as a modified risk tobacco product in accordance with 21 U.S.C. sec. 387k, or any successor section.
(3.7) "Moist snuff" means any finely cut, ground, or powdered tobacco that is not intended to be smoked but does not include any finely cut, ground, or powdered tobacco that is intended to be placed in the nasal cavity.

Source: L. 86: Entire article added, p. 1113, § 13, effective July 1. L. 2005: (1.5) added, p. 721, § 5, effective June 1. L. 2020: IP, (1), (2), and (4) amended and (1.2), (1.4), (3.3), and (3.7) added, (HB 20-1427), ch. 248, p. 1192, § 11, effective January 1, 2021.
Editor's note: 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