The tax imposed by section 39-28.5-102 shall not apply with respect to any tobacco products which, under the constitution and laws of the United States, may not be made the subject of taxation by this state. Such exempt sales shall be reported to the department with such information as the department shall require.
Source: L. 86: Entire article added, p. 1114, § 13, effective July 1.
Structure Colorado Code
Article 28.5 - Tax on Tobacco Products
§ 39-28.5-102.5. Tax Levied - State Constitution
§ 39-28.5-104. Licensing Required - Rules - Fines
§ 39-28.5-104.5. Licensing of Distributing Subcontractors - Rules - Fines
§ 39-28.5-105. Books and Records to Be Preserved
§ 39-28.5-106. Returns and Remittance of Tax - Civil Penalty
§ 39-28.5-107. When Credit May Be Obtained for Tax Paid
§ 39-28.5-108. Distribution of Tax Collected
§ 39-28.5-108.5. Revenue and Spending Limitations
§ 39-28.5-109. Taxation by Cities and Towns
§ 39-28.5-110. Prohibited Acts - Penalties
§ 39-28.5-111. Federal Requirements - Affixing Labels - Penalty
§ 39-28.5-112. List of Licensed Distributors - Published on Website