[Editor's note: This version of the introductory portion is effective until a ballot issue is approved by the people at the next regular general election in November 2020. See the editor's note following this section.] As used in this article, unless the context otherwise requires:
[Editor's note: This version of the introductory portion takes effect only if a ballot issue is approved by the people at the next regular general election in November 2020. See the editor's note following this section.] As used in this article 28, unless the context otherwise requires:
"Consumer" means any person, firm, limited liability company, partnership, or corporation who has title to or possession of cigarettes in storage for use or consumption in this state.
(1.3) [Editor's note: Subsection (1.3) takes effect only if a ballot issue is approved by the people at the next regular general election in November 2020. See the editor's note following this section.] "Delivery sale" means a sale of cigarettes to a consumer in this state when:
The consumer submits an order for cigarettes to a delivery seller for sale by meansother than an over-the-counter sale on the delivery seller's premises, including, but not limited to, telephone or other voice transmission, the mail or other delivery service, or the internet or other online service; and
The cigarettes are delivered when the seller is not in the physical presence of theconsumer when the consumer obtains possession of the cigarettes by use of a common carrier, private delivery service, mail, or any other means.
(1.7) [Editor's note: Subsection (1.7) takes effect only if a ballot issue is approved by the people at the next regular general election in November 2020. See the editor's note following this section.] "Delivery seller" means a person located outside of this state who makes delivery sales.
"Department" means the department of revenue.
(2.5) "Master settlement agreement" shall have the same meaning as section 39-28-202
(5).
(2.7) [Editor's note: Subsection (2.7) takes effect only if a ballot issue is approved by the people at the next regular general election in November 2020. See the editor's note following this section.] "Modified risk tobacco product" means any tobacco product for which the secretary of the United States department of health and human services has issued an order authorizing the product to be commercially marketed as a modified risk tobacco product in accordance with 21 U.S.C. sec. 387k, or any successor section.
[Editor's note: This version of subsection (3) is effective until a ballot issue is approved by the people at the next regular general election in November 2020. See the editor's note following this section.] "Sale" or "resale" includes installment, credit, and conditional sales and means any exchange, barter, or transfer of title or possession, or both, for a consideration to any other person, firm, partnership, limited liability company, or corporation within this state. It includes a gift by a person engaged in the business of selling cigarettes for advertising as a means of evading provisions of this article or for any other purpose whatsoever.
(3) [Editor's note: This version of subsection (3) takes effect only if a ballot issue is approved by the people at the next regular general election in November 2020. See the editor's note following this section.] "Sale" or "resale" includes installment, credit, and conditional sales and means any exchange, barter, or transfer of title or possession, or both, for a consideration to any other person, firm, partnership, limited liability company, or corporation within this state. It includes:
(a) A gift by a person engaged in the business of selling cigarettes, for advertising, as a means of evading provisions of this article 28 or for any other purpose whatsoever; and (b) Delivery sales.
(4) [Editor's note: This version of subsection (4) is effective until a ballot issue is approved by the people at the next regular general election in November 2020. See the editor's note following this section.] "Wholesaler" means any person, firm, limited liability company, partnership, or corporation who imports cigarettes into this state for sale or resale.
[Editor's note: This version of subsection (4) takes effect only if a ballot issue is approved by the people at the next regular general election in November 2020. See the editor's note following this section.] "Wholesaler" means any person, firm, limited liability company, partnership, or corporation who imports cigarettes into this state for sale or resale. The term also includes a delivery seller.
"Wholesale subcontractor" means any person, firm, limited liability company, partnership, or corporation who purchases cigarettes from a wholesaler for resale to a retailer in this state.
Source: L. 64: p. 821, § 1. C.R.S. 1963: § 138-8-1. L. 90: (1), (3), and (4) amended, p. 458, § 44, effective April 18. L. 2005: (2.5) and (5) added, p. 717, § 1, effective June 1. L. 2020: IP, (3), and (4) amended and (1.3), (1.7), and (2.7) added, (HB 20-1427), ch. 248, p. 1187, § 2, effective (see editor's note).
Editor's note: Section 27(2) of chapter 248 (HB 20-1427), Session Laws of Colorado 2020, provides that changes to this section take effect on the date of the governor's proclamation or January 1, 2021, whichever is later, only if, at the November 2020 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-28-401.