1 CCR 203-1 – Colorado Cigarette, Tobacco Product, and Nicotine Product Retailer Rules

DEPARTMENT OF REVENUE Division of Liquor Enforcement CIGARETTE WHOLESALERS AND TOBACCO PRODUCTS DISTRIBUTORS 1 CCR 203-1 [Editor’s Notes follow the text of the rules at the end of this CCR Document.] _________________________________________________________________________ Regulation 28-102 Wholesaler List Requirements A. Wholesalers of cigarettes must provide identifying information of persons, conducting business in the State of Colorado, who purchased cigarettes for resale from the licensee in the twelve-month period immediately preceding the filing of the application.

B. Licensees are required to provide such lists to the department electronically (by disc or e-mail) in an Excel (Microsoft) format, or in hard copy form via standard mail. The minimal information submitted shall consist of:

1. The eleven digit Colorado sales tax identification number (including the specific four digit extension code) of the retail business/individual purchasing tobacco 2. The retail business name (trade name)
3. The physical address of each retail business/individual to include street address, city, state and zip code Regulation 28.5-104 Distributor List Requirements

A. Distributors of tobacco products must provide identifying information of persons, conducting business in the State of Colorado, who purchased tobacco products for resale from the licensee in the twelve-month period immediately preceding the filing of the application.

1. The eleven digit Colorado sales tax identification number (including the specific four digit extension code) of the retail business/individual purchasing tobacco 2. The retail business name (trade name)
3. The physical address of each retail business/individual to include street address, city, state and zip code _________________________________________________________________________ Editor’s Notes History Code of Colorado Regulations 1