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HB 23-1015 CO
Became Law

Taxation Tobacco Products Remote Retail Sellers

CO · session 2023A · Assembly / House · bill

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Introduced Jan 9, 2023

Latest action (May 1, 2023) Introduced In House - Assigned to Finance

Summary

The act categorizes the remote sales of certain kinds of tobacco products for purposes of establishing the regulation and taxation of the sales. The act exempts transactions involving the sale of cigars or pipe tobacco from the definition of "delivery sale" and instead creates and defines the term "remote retail sale" to include these transactions. The act also resolves an ambiguity about how the "manufacturer's list price" of a tobacco product is determined for both "delivery sales" and "remote retail sales". APPROVED by Governor May 1, 2023 EFFECTIVE January 1, 2024 NOTE: This act was passed without a safety clause. (Note: This summary applies to this bill as enacted.)

Sponsors (3)

  • Shannon Bird · primary
  • Larry Liston Republican · primary
  • Chris Hansen · primary

Action history (17)

  1. May 1, 2023 Governor Signed · executive
  2. Apr 25, 2023 Sent to the Governor · executive
  3. Apr 24, 2023 Signed by the President of the Senate · upper
  4. Apr 24, 2023 Signed by the Speaker of the House · lower
  5. Apr 13, 2023 House Considered Senate Amendments - Result was to Concur - Repass · lower
  6. Apr 6, 2023 House Considered Senate Amendments - Result was to Laid Over Daily · lower
  7. Apr 5, 2023 House Considered Senate Amendments - Result was to Laid Over Daily · lower
  8. Apr 4, 2023 House Considered Senate Amendments - Result was to Laid Over Daily · lower
  9. Apr 3, 2023 Senate Third Reading Passed - No Amendments · upper
  10. Mar 31, 2023 Senate Second Reading Passed with Amendments - Committee · upper
  11. Mar 28, 2023 Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole · upper
  12. Mar 9, 2023 Introduced In Senate - Assigned to Finance · upper
  13. Mar 6, 2023 House Third Reading Passed - No Amendments · lower
  14. Mar 3, 2023 House Second Reading Special Order - Passed with Amendments - Committee · lower
  15. Mar 3, 2023 House Committee on Appropriations Refer Unamended to House Committee of the Whole · lower
  16. Feb 6, 2023 House Committee on Finance Refer Amended to Appropriations · lower
  17. Jan 9, 2023 Introduced In House - Assigned to Finance · lower

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