{"data":{"id":"us-co/c.r.s.-39-28.6-101","jurisdiction":"us-co","citation":"C.R.S. § 39-28.6-101","heading":"Legislative declaration.","body":"(1) The general assembly hereby finds and declares that:\n\n(a) Nicotine is a highly addictive and toxic substance;\n\n(b) There has been a significant increase in the use of electronic cigarettes, which heat nicotine, flavorings, and other chemicals to create an aerosol that is inhaled;\n\n(c) Children in middle school and high school have reported using electronic cigarettes at alarming rates, and studies have linked electronic cigarette use among youth to nicotine addiction and cigarette smoking;\n\n(d) The long-term health risks of this use are unknown, but electronic cigarette aerosol can contain harmful and potentially harmful substances including nicotine, cancer-causing chemicals, heavy metals, flavoring chemicals, ultrafine particles, and volatile organic compounds;\n\n(e) Yet nicotine products are not subject to the same excise tax as cigarettes and tobacco products;\n\n(f) Taxing nicotine products at the wholesale level will increase the total cost, which may serve as a deterrent to children and adolescents and in turn prevent and reduce consumption; and\n\n(g) Revenue from the tax can be used toward positive outcomes in children's lives.\n\n(2) Therefore, the general assembly intends to create a tax on nicotine products so that they are taxed in the same manner as tobacco products, including the licensing requirements that facilitate the collection of the tax.","path":["Title 39 - Taxation","Article 28.6 - Nicotine Products 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":"a9e7d43f07fc6cdd434b7f143374a14ebf166371d246ca7784fc1c25dfeb6b3d","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-28.5-112","next":"us-co/c.r.s.-39-28.6-102"},"notice":"GroundRules: Original legal text. Not legal advice."}