There is a newer version of the Colorado Revised Statutes
2016 Colorado Revised Statutes
Title 39 - Taxation
Specific Taxes
Article 28.5 - Tax on Tobacco Products
§ 39-28.5-109. Taxation by cities and towns
CO Rev Stat ยง 39-28.5-109 (2016) What's This?
No provision of this article shall be construed to prevent the imposing, levying, and collecting of any tax upon sales of tobacco products or upon the occupation or privilege of selling such products by any city or town in this state, nor shall the provisions of this article be interpreted to affect any existing authority of local municipalities to impose a tax on tobacco products to be used for local and municipal purposes.
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