Supreme Court of Colorado May 15, 2017, Supreme Court Case No. 15SC226 (Colorado Department of Revenue v. Creager Mercantile Co.)

lead-opinion

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.