GroundRules
C.R.S. § 39-28.6-104: Exempt sales.
Where this section sits in the code
- Title 39 - Taxation
- Article 28.6 - Nicotine Products Tax
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.
Collected 2026-09-14T18:37:45Z. Source file · JSON