Colo. Rev. Stat. § 44-7-102
Definitions
Colorado · Colorado Revised Statutes Title 44 — Revenue - Regulation of Activities · Status: effective
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- Colo. Rev. Stat. § 44-7-102, Definitions, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2321818
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Full text
As used in this article 7, unless the context otherwise requires:
(1) "Cigarette, tobacco product, or nicotine product" has the same meaning as provided in section 18-13-121 (5).
(2) (a) "Distributor" means a person who sells or distributes cigarettes, tobacco products, or nicotine products to licensed retailers in this state.
(b) "Distributor" includes a "distributor" or "distributing subcontractor" as those terms are defined in section 39-28.5-101.
(3) "Division" means the division of liquor enforcement within the department.
(4) "Electronic smoking device" has the meaning set forth in section 25-14-203 (4.5).
(5) "Hearing officer" means a person designated by the executive director to conduct hearings held pursuant to section 44-7-105.
(6) "Local authority" means the governing body of a local government or any authority designated by a municipal or county charter, municipal ordinance, or county resolution to regulate retailers.
(7) "Local government" means a statutory or home rule municipality, county, or city and county.
(8) "Minor" means a person under twenty-one years of age.
(9) "New retail location" means a retail location in the state at which cigarettes, tobacco products, or nicotine products were not sold before July 14, 2020.
(10) "Retailer" means the owner or operator of a business of any kind at a specific location that sells cigarettes, tobacco products, or nicotine products to a user or consumer.
(11) "School" has the meaning set forth in section 44-3-103 (50).
(12) "State license" means a license issued by the division in accordance with section 44-7-104.5.
(13) (a) "Wholesaler" means a person engaged in the wholesale distribution of cigarettes, tobacco products, or nicotine products in this state.
(b) "Wholesaler" includes a "wholesaler" and "wholesale subcontractor" as those terms are defined in section 39-28-101.