On June 30, 2026, the Colorado Department of Revenue, Division of Taxation, adopted 11 rules related to the master settlement agreement, tobacco and nicotine products, and the motor vehicle daily rental fees. The adoption was based on the public rulemaking hearing held on May 19, 2026.
Prior to the public rulemaking hearing, the Department solicited public comments on the ten rules in 1 CCR 201-7, from January 6, 2026, through February 6, 2026. The Department also held a workgroup on February 25, 2026, on the manufacturer’s list price rules. Finally, the Department solicited public comments on the motor vehicle daily rental fees rule from February 11, 2026, through March 13, 2026.
Copies of the adopted rules, dates of publication in the Colorado Register, and effective dates may be found on the Secretary of State’s website at the links below.
Master Settlement Agreement:
- Rule 39-28-202. Tobacco Distributors.
- Rule 39-28-305–1. Filing Requirements for Tobacco Distributors.
- Rule 39-28-303. Tobacco Product Manufacturer Certification.
- Rule 39-28-303(2)(a)(II). Decertification.
- Rule 39-28-303(2)(c). Electronic Mail Address.
- Rule 39-28-305–2. Nonparticipating Manufacturer Escrow Payment and Notification Requirements.
Tobacco and Nicotine Products Tax Rules:
- Rule 39-28.5-101–1. Manufacturer’s List Price.
- Rule 39-28.5-107. Credit Against Tobacco Products Excise Tax.
- Rule 39-28.6-102. Manufacturer’s List Price.
- Rule 39-28.6-108. Credit Against Nicotine Products Excise Tax.
Fees and Surcharges:
- Special Rule 1. Motor Vehicle Daily Rental Fees.