Tobacco

Tobacco


Federal
U.S. Department of the Treasury
Alcohol and Tobacco Tax and Trade Bureau
National Revenue Center
550 Main St.
Cincinnati , OH   800-398-2282
Manufacturers and importers of tobacco products are subject to an application process and are required to post a bond. Fees and amount of bond will vary according to information in the application.

Link:  http://www.ttb.gov/tobacco/faq/

Retailers are subject to application and an excise license.
Federal
U.S. Department of Health & Human Services
Center for Substance Abuse Prevention
5600 Fishers Lane
Rockville , MD   20857
(301)443-8956
Fax: (301)443-5447
CSAP oversees implementation of the Synar Amendment, which requires States to have laws in place prohibiting the sale and distribution of tobacco products to persons under 18 and to enforce those laws effectively.

Link:  http://prevention.samhsa.gov/tobacco/faq.asp

This includes requirements relating to photo ID’s, vending machines, free product distribution, advertising, etc.
State
Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Cigarettes and tobacco products are defined and taxed differently from other products or tangible personal property purchased and sold in Colorado. Cigarette and tobacco products may require separate licenses, and are subject to different tax rates and due dates, filing requirements and Master Tobacco Settlement (MSA) reporting.
RETAIL SALES:

Retail sales of cigarettes are subject to state retail sales tax. Retail sales of all tobacco products other than cigarettes are subject to state retail sales tax. A retailer who buys from a supplier that does not have a Colorado Tobacco Distributors License is required to obtain one from the Dept. of Revenue Excise Tax Section for their business and is required to pay the 40% excise tax in addition to charging retail tax on the sale. It is unlawful in Colorado to sell: • individual cigarettes or cigarettes in packs of less than 20. [C.R.S. 39-28-104.5]. • cigarettes marked “not for distribution within the USA.” • unstamped packs of cigarettes, or • packs of cigarettes that bear the cigarette tax stamp of a state other than Colorado. The distribution of unstamped packs of cigarettes in Colorado is strictly prohibited and the unstamped packs are subject to confiscation. [Reg. 39-28-107].

See FYI Excise 15, Cigarette and Tobacco Product Information for Retailers.

Link:  http://www.revenue.state.co.us/fyi/html/excise15.html

WHOLESALE SALES:

All tobacco products other than cigarettes are subject to a 40% excise tax based on manufactures list price. A tobacco product distributor license is required to pay this tax along with a wholesale license. Cigarette wholesalers are subject to an excise tax of 4.2 cents per cigarette. A cigarette distributor license is required to pay this tax on the 10th of the month.  Cigarette distributor licenses and tobacco product distributor licenses are good for one year at a time for a cost of 10 dollars, prorated quarterly during the state fiscal year.

Link:  http://www.revenue.state.co.us/fyi/html/excise16.html

Cigarette wholesalers are required to place proper stamps on each pack of cigarettes. A Cigarette distributor license is required to obtain this stamp. Complete Form DR 5225 “Cigarette Tax Order Form.”

Link:  http://www.revenue.state.co.us/PDF/dr5225.pdf

To receive a Cigarette/Tobacco Products license renewal for each fiscal year, the licensee must submit the following information at the time of renewal along with the $10.00 fee for each license: • sales tax license, surety bond, documentation regarding purchase from a manufacturer and EFT application
The Master Tobacco Settlement Agreement (MSA) settling litigation between United States tobacco manufacturers and 46 states, including Colorado, imposes certain restrictions on advertising, marketing and promotion of tobacco products. The MSA also requires tobacco product manufacturers to make payments to the states. Distributors must identify “non-participating manufacturer” (NPM) brands within their cigarette and roll-your-own tobacco product lines. A list of participating manufacturers and brands covered under the MSA is maintained by the National Association of Attorney Generals. The list may be accessed at www.naag.org. If NPM brands are distributed in Colorado by a Colorado licensed wholesaler/ distributor for cigarettes and/or tobacco products, a DR 1285, “Licensed Distributor Reporting Form For Cigarette Sales of Non-Participating Manufacturer Brands” is required to be sent to the department monthly. If a distributor meets conditions for exemption from MSA monthly reporting, a Certificate of Exemption must be filed. See FYI Excise 18, Master Tobacco Settlement Agreement, for more information.

Link:  http://www.revenue.state.co.us/fyi/html/excise18.html

State
Colorado Department of Revenue
Liquor/Tobacco Enforcement Division
1881 Pierce St. #108A
Lakewood , CO   80214
(303)205-2300
Fax: (303)205-2341
SALE OF TOBACCO PRODUCTS TO MINORS IS ILLEGAL Colorado law requires tobacco retailers to post a minor warning sign. (18-13-121 C.R.S. and 19-2-102 C.R.S.)

Link:  http://www.taxcolorado.com/liquor_dir/Warning%202-up.pdf

Tobacco vending machines that are accessible to minors are required to have devices attached to the machines that allow an adult employee to prevent the dispensing of tobacco products to minors.
Retailers who can establish that they have provided employee training and have policies and procedures in place to prohibit tobacco sales to minors are rewarded with the ability to claim an affirmative defense from state administrative penalties for up to two underage sales violations.

Link:  http://www.taxcolorado.com/liquor_dir/tobpam2.htm

Tobacco

|
Federal
U.S. Department of the Treasury
Alcohol and Tobacco Tax and Trade Bureau
National Revenue Center
550 Main St.
Cincinnati , OH   800-398-2282
Manufacturers and importers of tobacco products are subject to an application process and are required to post a bond. Fees and amount of bond will vary according to information in the application.

Link:  http://www.ttb.gov/tobacco/faq/

Retailers are subject to application and an excise license.
Federal
U.S. Department of Health & Human Services
Center for Substance Abuse Prevention
5600 Fishers Lane
Rockville , MD   20857
(301)443-8956
Fax: (301)443-5447
CSAP oversees implementation of the Synar Amendment, which requires States to have laws in place prohibiting the sale and distribution of tobacco products to persons under 18 and to enforce those laws effectively.

Link:  http://prevention.samhsa.gov/tobacco/faq.asp

This includes requirements relating to photo ID’s, vending machines, free product distribution, advertising, etc.
State
Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Cigarettes and tobacco products are defined and taxed differently from other products or tangible personal property purchased and sold in Colorado. Cigarette and tobacco products may require separate licenses, and are subject to different tax rates and due dates, filing requirements and Master Tobacco Settlement (MSA) reporting.
RETAIL SALES:

Retail sales of cigarettes are subject to state retail sales tax. Retail sales of all tobacco products other than cigarettes are subject to state retail sales tax. A retailer who buys from a supplier that does not have a Colorado Tobacco Distributors License is required to obtain one from the Dept. of Revenue Excise Tax Section for their business and is required to pay the 40% excise tax in addition to charging retail tax on the sale. It is unlawful in Colorado to sell: • individual cigarettes or cigarettes in packs of less than 20. [C.R.S. 39-28-104.5]. • cigarettes marked “not for distribution within the USA.” • unstamped packs of cigarettes, or • packs of cigarettes that bear the cigarette tax stamp of a state other than Colorado. The distribution of unstamped packs of cigarettes in Colorado is strictly prohibited and the unstamped packs are subject to confiscation. [Reg. 39-28-107].

See FYI Excise 15, Cigarette and Tobacco Product Information for Retailers.

Link:  http://www.revenue.state.co.us/fyi/html/excise15.html

WHOLESALE SALES:

All tobacco products other than cigarettes are subject to a 40% excise tax based on manufactures list price. A tobacco product distributor license is required to pay this tax along with a wholesale license. Cigarette wholesalers are subject to an excise tax of 4.2 cents per cigarette. A cigarette distributor license is required to pay this tax on the 10th of the month.  Cigarette distributor licenses and tobacco product distributor licenses are good for one year at a time for a cost of 10 dollars, prorated quarterly during the state fiscal year.

Link:  http://www.revenue.state.co.us/fyi/html/excise16.html

Cigarette wholesalers are required to place proper stamps on each pack of cigarettes. A Cigarette distributor license is required to obtain this stamp. Complete Form DR 5225 “Cigarette Tax Order Form.”

Link:  http://www.revenue.state.co.us/PDF/dr5225.pdf

To receive a Cigarette/Tobacco Products license renewal for each fiscal year, the licensee must submit the following information at the time of renewal along with the $10.00 fee for each license: • sales tax license, surety bond, documentation regarding purchase from a manufacturer and EFT application
The Master Tobacco Settlement Agreement (MSA) settling litigation between United States tobacco manufacturers and 46 states, including Colorado, imposes certain restrictions on advertising, marketing and promotion of tobacco products. The MSA also requires tobacco product manufacturers to make payments to the states. Distributors must identify “non-participating manufacturer” (NPM) brands within their cigarette and roll-your-own tobacco product lines. A list of participating manufacturers and brands covered under the MSA is maintained by the National Association of Attorney Generals. The list may be accessed at www.naag.org. If NPM brands are distributed in Colorado by a Colorado licensed wholesaler/ distributor for cigarettes and/or tobacco products, a DR 1285, “Licensed Distributor Reporting Form For Cigarette Sales of Non-Participating Manufacturer Brands” is required to be sent to the department monthly. If a distributor meets conditions for exemption from MSA monthly reporting, a Certificate of Exemption must be filed. See FYI Excise 18, Master Tobacco Settlement Agreement, for more information.

Link:  http://www.revenue.state.co.us/fyi/html/excise18.html

State
Colorado Department of Revenue
Liquor/Tobacco Enforcement Division
1881 Pierce St. #108A
Lakewood , CO   80214
(303)205-2300
Fax: (303)205-2341
SALE OF TOBACCO PRODUCTS TO MINORS IS ILLEGAL Colorado law requires tobacco retailers to post a minor warning sign. (18-13-121 C.R.S. and 19-2-102 C.R.S.)

Link:  http://www.taxcolorado.com/liquor_dir/Warning%202-up.pdf

Tobacco vending machines that are accessible to minors are required to have devices attached to the machines that allow an adult employee to prevent the dispensing of tobacco products to minors.
Retailers who can establish that they have provided employee training and have policies and procedures in place to prohibit tobacco sales to minors are rewarded with the ability to claim an affirmative defense from state administrative penalties for up to two underage sales violations.

Link:  http://www.taxcolorado.com/liquor_dir/tobpam2.htm

Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us