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Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-28-111

Exempt sales

Official textolls.infolast amended

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. Source: L. 64: p. 825, § 11. C.R.S. 1963: § 138-8-11.

Amendment history

L. 64: p. 825, § 11. C.R.S. 1963: § 138-8-11.

Source: view the official text

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In this article (31 sections)
  1. 39-28-101 · Definitions
  2. 39-28-102 · Licensing of wholesalers - rules - fines
  3. 39-28-102.5 · Licensing of wholesale subcontractors - rules - fines -…
  4. 39-28-103 · Tax levied
  5. 39-28-103.3 · Inventory tax - definition
  6. 39-28-103.5 · Tax levied - state constitution
  7. 39-28-104 · Evidence of payment of tax - credits - redemptions - repeal
  8. 39-28-104.5 · Federal requirements - placement of labels - penalty
  9. 39-28-105 · Use of metering machines
  10. 39-28-106 · Nonresident wholesalers
  11. 39-28-107 · Unstamped packages - tax collected - fines - subject to…
  12. 39-28-108 · Penalty
  13. 39-28-109 · Records - examination - returns
  14. 39-28-110 · Distribution of tax collected
  15. 39-28-110.5 · Revenue and spending limitations
  16. 39-28-111 · Exempt sales
  17. 39-28-112 · Taxation of cigarettes, tobacco products, or nicotine…
  18. 39-28-114 · Prohibited acts - penalties
  19. 39-28-115 · List of licensed wholesalers - published on website
  20. 39-28-116 · Minimum price for cigarettes
  21. 39-28-201 · Legislative declaration
  22. 39-28-202 · Definitions
  23. 39-28-203 · Requirements
  24. 39-28-301 · Legislative declaration
  25. 39-28-302 · Definitions
  26. 39-28-303 · Certifications - directory - tax stamps
  27. 39-28-304 · Agent for service of process
  28. 39-28-305 · Reporting of information - escrow installments
  29. 39-28-306 · Penalties and other remedies
  30. 39-28-307 · Miscellaneous provisions
  31. 39-28-401 · Submission of ballot issue - increased tax on cigarettes…
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