The DR 1286 is the Annual Exemption from Monthly Non-Participating Manufacturer Brands Reporting. Submit this form by web message through your Revenue Online account or by email to [email protected] .

Colorado cigarette and tobacco product distributor licensees are required to submit MSA reporting. Monthly reporting on form DR 1285 or yearly reporting on form DR 1286 must be received for any month the license is active.

DR 1286 - Annual Exemption from Monthly Non-Participating Manufacturer Brands Reporting

Exempting from taxation the income of a certain individual detained or taken hostage abroad during the taxable year and the spouse of that individual; and exempting from property tax certain property that is owned by an individual detained or taken hostage abroad or the spouse of that individual, subject to certain limitations.

2025 MD HB1286 (Text) Tax Exemptions - Individuals Detained or Taken Hostage Abroad

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As part of the Master Settlement Agreement (MSA) and the Colorado Tobacco Escrow Funds Act, the Department of Revenue (DOR) must compile information about cigarettes and roll-your-own tobacco (RYO) sold in Colorado. DOR uses the information to reconcile excise taxes owed on cigarette and roll-your-own tobacco (RYO) sales.

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DR 1286 (05/17/21) COLORADO DEPARTMENT OF REVENUE (303) 205-8287 [email protected] Tax.Colorado.gov Annual Exemption from Monthly Non-Participating Manufacturer Brands Reporting Name of Licensed Distributor Colorado Account Number Pursuant to 1 CCR 201-7 Rule 39-28-202(4), the Licensed Distributor (Distributor) identified above hereby ...

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