- Tobacco Product Manufacturer Certification
- NPM Escrow Funds
- Fire-Safe Cigarettes
- Links to Department of Revenue
All tobacco product manufacturers (TPMs) who intend to sell cigarettes within the State of Colorado must file a Tobacco Product Manufacturer Certification (TPM Certification) with the Colorado Office of the Attorney General (OAG) and the Colorado Department of Revenue (DOR) between April 16th and April 30th each year.
- A TPM who have not yet sold in Colorado must file an initial TPM Certification and its cigarettes must qualify for listing before it can begin sales in Colorado.
- A TPM approved for sale must file an annual renewal TPM Certification by April 30th.
- A TPM must file a supplemental TPM Certification when it makes changes or wishes to add or delete brands.
All certifications must be completed in English. If attached documents are in a language other than English, a true and correct translation into English must be attached as well.
Without this Certification, no TPM brand families may be included in the Certified Brands Directory.
The non-participating manufacturer (NPM) must establish a qualified escrow fund with a U.S. federal or state-chartered financial institution having no affiliation with any tobacco product manufacturer and having assets of at least $1 billion.
- The financial institution must hold the escrowed funds’ principal for the benefit of the State of Colorado.
- The NPM is prohibited from using, accessing or directing the use of the funds’ principal.
NPMs must provide the OAG a copy of their Escrow Agreement with the financial institution that maintains their qualified escrow account:
- when they first start selling tobacco products in Colorado and
- each time the agreement is amended and resigned.
Colorado provides a Model Escrow Agreement for Non-Participating Manufacturers.
The NPM must deposit all escrow payments into its qualified escrow fund on or before April 15th of the year following the sales year, unless the NPM is on a quarterly payment schedule. NPMs who sell cigarettes within the State of Colorado must file with OAG a Certificate of Compliance by Non-Participating Manufacturer Regarding Escrow Payment (NPM Certificate) by April 30th each year.
The NPM Certificate is designed to capture:
- the total number of units sold by brand name
- the total amount of escrow to be paid based on those sales
- the financial institution which holds the escrow funds
- the deposits and withdrawals during the year, and
- the signature of an authorized agent.
The NPM must forward a copy of a receipt of deposit for the escrow payments to the OAG along with the signed and notarized NPM Certificate.
Certified Brands Directory
Only brand families that have been certified and included in the Certified Brands Directory may be stamped, offered for sale, possessed for sale or sold in Colorado. Brands not included in the Certified Brands Directory will be considered contraband and can be confiscated and destroyed.
After July 31, 2009, only fire-safe cigarettes may be sold or offered for sale in the State of Colorado, or sold or offered for sale to persons located in the State of Colorado. After that date, the manufacturer must file a Fire-Safe certification AND the TPM Certification to be included in the Certified Brands Directory. Click here to see the Fire-Safe Cigarettes page.