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61) Alternating proprietor licensed premises

Series

FYI. Excise volume 13

62) Investment credits for licensed child care centers, family care homes and employers providing licensed child care facilities

Series

FYI. Income volume 7

63) Pension/annuity subtraction

Series

FYI. Income volume 25

64) Special regulation: optical sales and services

Series

FYI. Sales volume 45

65) Pension subtraction for married couples when both spouses receive social security

Series

FYI. Income volume 18

66) Cigarette and tobacco product information for retailers

Series

FYI. Excise volume 15

Pub. Date

2005.

67) Cigarette and tobacco product information for retailers

Series

FYI. Excise volume 15

Pub. Date

2006.

68) Cigarette and tobacco product information for retailers

Series

FYI. Excise volume 15

Pub. Date

2003.

69) Colorado cigarette tax guide

Pub. Date

2022.

Description

Read Description

This publication is designed to provide wholesalers with general guidance regarding licensing, tax calculation, filing, remittance, and recordkeeping requirements prescribed by law. Nothing in this publication modifies or is intended to modify the requirements of Colorado's statutes and regulations. Wholesalers are encouraged to consult their tax advisors for guidance regarding specific situations.

70) Bad debt refund for cigarette and tobacco wholesalers and distributors

Series

FYI. Excise volume 19

71) Master Tobacco Settlement Agreement

Series

FYI. Excise volume 18

72) Tobacco products distributors general information

Series

FYI. Excise volume 17

73) Cigarette distributors general information

Series

FYI. Excise volume 16

Description

Read Description

Cigarette and tobacco products require separate licenses, and are subject to different tax rates and due dates, filing requirements and Master Tobacco Settlement (MSA) reporting.