C.R.S. § 39-28.6-104 — Exempt sales

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. Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1200, § 18, effective January 1, 2021.