C.R.S. § 39-28.5-103 — Exempt sales

The tax imposed by section 39-28.5-102 shall not apply with respect to any tobacco products which, under the constitution and laws of the United States, may not be made the subject of taxation by this state. Such exempt sales shall be reported to the department with such information as the department shall require. Source: L. 86: Entire article added, p. 1114, § 13, effective July 1.