Colo. Rev. Stat. § 39-28.6-104
Current through Chapter 492 of the 2024 Legislative Session
The tax imposed by section 39-28.6-103 shall not apply with respect to any nicotine products that, under the constitution and laws of the United States, may not be made the subject of taxation by this state. A person shall report the exempt sales to the department, as required by the department.
C.R.S. § 39-28.6-104