Colorado – Sales and Use Tax Exemption for Cigarettes


SALT Report 2219 – The Colorado State Legislature has introduced a bill to eliminate the sales and use tax exemption for cigarettes.  Prior to July 1, 2009 cigarettes were exempt from state sales and use tax. However, that exemption was suspended until July 1, 2013.  This bill, H1144, will make the state sales and use tax on cigarettes permanent by repealing the state exemption altogether.  Any local exemptions in place will remain unchanged.

If passed, this act will take effect July 1, 2013.

For Further Information

Colorado State Legislature – House Bill 1144