Colorado DOR Adopts Excise Tax Rule on Cigarettes Minimum Price

The Colorado Department of Revenue (DOR) adopted a regulation regarding the taxation of cigarettes and tobacco products. The rule clarifies the term “all applicable taxes” that can be included in the minimum price of cigarettes, specifying that sales and use taxes are excluded. [Colo. Dep’t of Revenue, Reg. Section 39-28-116, 09/12/25]