Colorado Department of Revenue v. Creager Mercantile Co.

JUSTICE MÁRQUEZ

delivered the Opinion of the Court.

HI Creager Mercantile Co., Inc., a wholesale distributor of groceries and tobacco products, sells Blunt Wraps, a type of cigar wrapper made of thirty to forty-eight percent tobacco. Blunt Wraps are designed to be filled with additional tobacco or marijuana and then smoked. We are asked to decide whether Blunt Wraps may be taxed as “tobacco products,” as that term is defined in section 39-28.5-101(6), C.R.S. (2016). Because Blunt Wraps are a “kind” or “form” of tobacco, and are “prepared in such manner as to be suitable ... for smoking,” we…