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CO Proposition EE - Cigarette, Tobacco and Nicotine Products Tax

SHALL STATE TAXES BE INCREASED BY $294,000,000 ANNUALLY BY IMPOSING A TAX ON NICOTINE LIQUIDS USED IN E-CIGARETTES AND OTHER VAPING PRODUCTS THAT IS EQUAL TO THE TOTAL STATE TAX ON TOBACCO PRODUCTS WHEN FULLY PHASED IN, INCREMENTALLY INCREASING THE TOBACCO PRODUCTS TAX BY UP TO 22% OF THE MANUFACTURER'S LIST PRICE, INCREMENTALLY INCREASING THE CIGARETTE TAX BY UP TO 9 CENTS PER CIGARETTE, EXPANDING THE EXISTING CIGARETTE AND TOBACCO TAXES TO APPLY TO SALES TO CONSUMERS FROM OUTSIDE OF THE STATE, ESTABLISHING A MINIMUM TAX FOR MOIST SNUFF TOBACCO PRODUCTS, CREATING AN INVENTORY TAX THAT APPLIES FOR FUTURE CIGARETTE TAX INCREASES, AND INITIALLY USING THE TAX REVENUE PRIMARILY FOR PUBLIC SCHOOL FUNDING TO HELP OFFSET REVENUE THAT HAS BEEN LOST AS A RESULT OF THE ECONOMIC IMPACTS RELATED TO COVID-19 AND THEN FOR PROGRAMS THAT REDUCE THE USE OF TOBACCO AND NICOTINE PRODUCTS, ENHANCE THE VOLUNTARY COLORADO PRESCHOOL PROGRAM AND MAKE IT WIDELY AVAILABLE FOR FREE, AND MAINTAIN THE FUNDING FOR PROGRAMS THAT CURRENTLY RECEIVE REVENUE FROM TOBACCO TAXES, WITH THE STATE KEEPING AND SPENDING ALL OF THE NEW TAX REVENUE AS A VOTER-APPROVED REVENUE CHANGE?Cigarette, Tobacco and Nicotine Products TaxThis proposal is a referred measure from the legislature to increase tobacco taxes.Major Provisions:Increases taxes on cigarettes and tobacco products;Creates a new tax on nicotine (vaping) products; andAuthorizes the new tax revenue to be spent on expanded preschool programs, K-12 education, affordable housing, eviction legal assistance, tobacco prevention, health care and general state spending.Background:This measure would incrementally increase cigarette and tobacco product taxes and create a new tax on nicotine products such as e-cigarettes.Cigarettes are currently taxed in Colorado at a statutory rate of 20 cents per pack (one cent per cigarette). In 2004, Amendment 35 authorized an additional constitutional tax of 64 cents per pack (3.2 cents per cigarette), for a total state-levied cigarette tax of 84 cents. Proposition EE would incrementally increase the statutory cigarette tax rate to $2.00 per pack (10 cents per cigarette) by July 2027, increasing the total state-levied cigarette tax to $2.64 per pack.Colorado currently taxes tobacco products (cigars and tobacco designed to be chewed or smoked in a pipe) at a statutory rate of 20% of the manufacturer's list price (MLP) and a constitutional rate of 20% of the MLP for a total rate of 40% of the MLP. This measure would incrementally raise the statutory tax rate to 42% by July 2027 for a new total tobacco products tax rate of 62% of the MLP.While nicotine products such as e-cigarettes are currently not taxed in Colorado, this ballot measure would create a tax on nicotine products that would match other tobacco products’ tax rates. The rate would begin at 30% of the MLP in 2021 and would increase gradually to 62% of MLP by July 2027. During the first three years after passage, funding would be directed to the state’s general fund and primarily used for K-12 education, rural schools, affordable housing development and eviction legal assistance. Revenue would subsequently be dedicated to health and education programs, including expanded preschool programs (which will receive the primary funding), tobacco education, health care and general state spending. The new revenue would be used to offer at least 10 hours per week of free preschool to every child in their final year before kindergarten, beginning in the 2023-24 school year.______________________________________________Proposición EEImpuestos sobre Cigarrillos y Productos de Tabaco y NicotinaEsta propuesta es una medida presentada por la legislatura para incrementar los impuestos sobre el tabaco.Las Provisiones Principales:Incrementar impuestos sobre cigarrillos y productos de tabaco;Crear un nuevo impuesto sobre los productos de nicotina (de vapor); yAutorizar que los nuevos ingresos de impuestos sean destinados a la expansión de programas preescolares, la educación K-12, las viviendas asequibles, la asistencia legal para desalojos, la prevención de tabaco, la asistencia médica, y los gastos generales del estado.Trasfondo:Esta medida aumentaría impuestos sobre cigarrillos y productos de tabaco, y crearía un nuevo impuesto sobre productos de nicotina como los cigarrillos electrónicos. Actualmente en Colorado se imponen impuestos sobre cigarrillos a una tasa reglamentaria de 20 centavos por cajetilla (un centavo por cada cigarrillo). En 2004, la Enmienda 35 autorizó un impuesto constitucional adicional de 64 centavos por cajetilla (3.2 centavos por cigarrillo), un total de 84 centavos por impuestos reglamentados por el estado sobre cigarrillos. La Proposición EE incrementalmente aumentaría la tasa reglamentada de impuestos sobre cigarrillos a $2.00 por cajetilla (10 centavos por cigarrillo) para julio 2027, lo cual incrementaría el total de impuestos reglamentados por el estado sobre cigarrillos a $2.64 por cajetilla.Actualmente, Colorado impone impuestos sobre productos de tabaco (cigarros y productos de tabaco diseñados para ser masticados o fumados con una pipa) a una tasa reglamentada de 20% del precio listado por el productor (MLP) y una tasa constitucional de 20% del MLP, lo cual resulta en una tasa total de 40% del MLP. Esta medida aumentaría la tasa reglamentada de impuestos en 42% para julio 2027, lo cual resultaría en una nueva tasa total de impuestos sobre productos de tabaco de 62% del MLP.Aunque en Colorado los productos de nicotina, como los cigarrillos electrónicos, no están actualmente sujetos a impuestos, esta medida de la papeleta crearía un impuesto sobre productos de nicotina que equivaldría a las tasas de impuestos sobre otros productos de tabaco. La tasa empezaría en 30% del MLP en 2021 e incrementaría gradualmente a 62% del MLP para julio 2027. Durante los primeros tres años desde su aprobación, los fondos serían destinados al fondo general del estado y principalmente utilizados para financiar la educación de K-12, las escuelas rurales, el desarrollo de viviendas asequibles, y la asistencia legal para desalojos. Subsecuentemente, se destinarían los ingresos a programas de salud y educación, incluyendo la expansión de programas preescolares (los cuales recibirían los fondos principales), la educación sobre el tabaco, la asistencia médica y los gastos generales del estado. Los nuevos ingresos serían utilizados para ofrecer por lo menos 10 horas por semana de educación preescolar para cada niño en su último año antes del kindergarten, empezando en el año académico de 2023-24.

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  • Yes - For the Measure

  • No - Against the Measure

Contact phone Save the Children Action Network (SCAN) 202-640-6600 ___________________________________________________ A Brighter, Healthier Future for Colorado's Kids 303-570-5446
1. The proposed cigarette, tobacco and nicotine vaping taxes should reduce consumption of highly addictive and harmful products that cause cancer, heart and lung disease. Colorado has one of the lowest taxes on tobacco and no tax on vaping products, while also having one of the nation's highest rates of nicotine vaping among youth.

2. This measure would fund an innovative, first in the nation approach to preschool. Providing access for up to 10 hours a week of preschool at no cost during the last year before kindergarten would help working families. High quality preschool improves educational, health, and economic outcomes later in life.
Contact phone No Registered Agent with the CO SOS.
1. Many smokers use vaping products as a way to quit using traditional cigarettes. Taxes on vaping products discourage smokers from quitting. Youth vaping should be addressed through enforcement of existing age restrictions and additional education and prevention.

2. These are regressive taxes that disproportionately harm low income users of cigarette, tobacco, and nicotine products. Because these products are addictive, users may continue to purchase them even after a tax increase. The state should not depend on tax revenue from addictive products to fund state programs, especially when the tax is intended to decrease consumption of those products.