2022 Colorado Code
Title 39 - Taxation
Article 28 - Cigarette Tax
Part 1 - Cigarette Tax
§ 39-28-116. Minimum Price for Cigarettes

1. On and after January 1, 2021, but before July 1, 2024, no person shall sell or offer for sale cigarettes to a consumer for less than seven dollars per package of twenty cigarettes or seventy dollars per carton of two hundred cigarettes, including all applicable taxes.
2. On and after July 1, 2024, no person shall sell or offer for sale cigarettes to a consumer for less than seven dollars and fifty cents per package of twenty cigarettes or seventy-five dollars per carton of two hundred cigarettes, including all applicable taxes.
3. A person who violates subsection (1) or (2) of this section, in addition to other penalties provided by law, shall be liable for a civil penalty in the following amounts:
   1. Five hundred dollars for a first violation within a five-year period;
   2. One thousand dollars for a second violation within a five-year period; and
   3. One thousand five hundred dollars for a third violation within a five-year period.

4. No person shall be liable under this section for more than one violation of this section during a single day.
5. The department of revenue shall remit any civil penalties received pursuant to this section to the state treasurer for deposit in the tobacco tax enforcement cash fund created section 39-28-107 (1)(b).
6. In its annual June forecast, legislative council staff shall report an estimate for the current state fiscal year of the additional sales tax revenue that is attributable to the applicable minimum price set forth in this section. On June 30 of the fiscal year, the state treasurer shall transfer an amount equal to seventy-three percent of the legislative council staff estimate from the general fund to the preschool programs cash fund created in section 24-22-118 (3)(a).

Source: L. 2020: Entire section added, (HB 20-1427), ch. 248, p. 1191, § 10, effective January 1, 2021.

Editor's note: Section 27(2) of chapter 248 (HB 20-1427), Session Laws of Colorado 2020, provides that this section takes 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