The tax imposed by section 39-28.6-103 shall not apply with respect to any nicotine products that, under the constitution and laws of the United States, may not be made the subject of taxation by this state. A person shall report the exempt sales to the department, as required by the department.
Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1200, § 18, effective January 1, 2021.
Structure Colorado Code
Article 28.6 - Nicotine Products Tax
§ 39-28.6-101. Legislative Declaration
§ 39-28.6-105. Licensing Required - Rules - Fines
§ 39-28.6-106. Books and Records to Be Preserved
§ 39-28.6-107. Returns and Remittance of Tax - Civil Penalty - Rules
§ 39-28.6-108. When Credit May Be Obtained for Tax Paid
§ 39-28.6-109. Distribution of Tax Collected
§ 39-28.6-110. Taxation by Cities and Towns