{"data":{"id":"us-co/c.r.s.-39-28-111","jurisdiction":"us-co","citation":"C.R.S. § 39-28-111","heading":"Exempt sales.","body":"The sales of cigarettes to the United States government or any of its agencies, sales in interstate commerce, or transactions the taxation of which is prohibited by the constitution of the United States are exempted from the provisions of this article. Such exempt sales shall be reported to the department with such information as the department shall require.","path":["Title 39 - Taxation","Article 28 - Cigarette Tax","Part 1 - CIGARETTE TAX"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"0af1cb4f2420c5666b54b9930bdb7cfecc3a1db5e5b72f7a05416bb7d232f4e5","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-28-110.5","next":"us-co/c.r.s.-39-28-112"},"notice":"GroundRules: Original legal text. Not legal advice."}