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CO SB273

Bill

Status

Introduced

3/29/2017

Primary Sponsor

Angela Williams

Click for details

Origin

Senate

2017 Regular Session

AI Summary

  • Amends the definition of "manufacturer's list price" for tobacco excise tax purposes in Colorado Revised Statutes 39-28.5-101
  • Current law defines manufacturer's list price as the invoice price a manufacturer or supplier sells a tobacco product to a distributor, exclusive of discounts or reductions
  • Permits a distributor to use the price at which the tobacco product is sold to the first importer of record or first manufacturer of record as the manufacturer's list price, if the distributor provides evidence of this price to the Department of Revenue
  • Takes effect August 9, 2017, or later if subject to a referendum petition requiring voter approval at the November 2018 general election

Legislative Description

Manufacturer's List Price For Tobacco Products Tax

Liquor, Tobacco, & Marijuana

Last Action

Senate Second Reading Laid Over with Amendments to 05/11/2017 - Committee

4/24/2017

Committee Referrals

Committee of the Whole4/20/2017
Finance3/29/2017

Full Bill Text

No bill text available