2022 Colorado Code
Title 39 - Taxation
Article 28 - Cigarette Tax
Part 1 - Cigarette Tax
§ 39-28-101. Definitions

As used in this article 28, unless the context otherwise requires:

1. "Consumer" means any person, firm, limited liability company, partnership, or corporation who has title to or possession of cigarettes in storage for use or consumption in this state.

   (1.3) "Delivery sale" means a sale of cigarettes to a consumer in this state when:

   1. The consumer submits an order for cigarettes to a delivery seller for sale by means other than an over-the-counter sale on the delivery seller's premises, including, but not limited to, telephone or other voice transmission, the mail or other delivery service, or the internet or other online service; and
   2. The cigarettes are delivered when the seller is not in the physical presence of the consumer when the consumer obtains possession of the cigarettes by use of a common carrier, private delivery service, mail, or any other means.

   (1.7) "Delivery seller" means a person located outside of this state who makes delivery sales.

2. "Department" means the department of revenue.

   (2.5) "Master settlement agreement" shall have the same meaning as section 39-28-202 (5).

   (2.7) "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. "Sale" or "resale" includes installment, credit, and conditional sales and means any exchange, barter, or transfer of title or possession, or both, for a consideration to any other person, firm, partnership, limited liability company, or corporation within this state. It includes:
   1. A gift by a person engaged in the business of selling cigarettes, for advertising, as a means of evading provisions of this article 28 or for any other purpose whatsoever; and
   2. Delivery sales.

4. "Wholesaler" means any person, firm, limited liability company, partnership, or corporation who imports cigarettes into this state for sale or resale. The term also includes a delivery seller.
5. "Wholesale subcontractor" means any person, firm, limited liability company, partnership, or corporation who purchases cigarettes from a wholesaler for resale to a retailer in this state.

Source: L. 64: p. 821, § 1. C.R.S. 1963: § 138-8-1. L. 90: (1), (3), and (4) amended, p. 458, § 44, effective April 18. L. 2005: (2.5) and (5) added, p. 717, § 1, effective June 1. L. 2020: IP, (3), and (4) amended and (1.3), (1.7), and (2.7) added, (HB 20-1427), ch. 248, p. 1187, § 2, 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