CO HB1144

Removes the temporary cigarette sales tax exemption that was set to expire July 1, 2013, making cigarette taxation permanent under Colorado law.

Eliminates cigarette exemptions from both state sales tax (under the "Emergency Retail Sales Tax Act of 1935") and state use tax effective July 1, 2013.

Makes cigarette sales and use taxable for local governments and political subdivisions that levy sales or use taxes based on the state tax.

Repeals section 39-28-113, which previously exempted cigarettes from taxation under an emergency retail sales tax article.

Takes effect July 1, 2013, with the General Assembly declaring the act necessary for preservation of public peace, health, and safety.