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.
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