Sales and Use Tax Simplification Task Force Final Report
Final Report to the Colorado General Assembly by the Sales and Use Tax Simplification Task Force. ...
Capital Construction and the Role of the Capital Development Committee (18-16)
This issue brief outlines the types of projects and expenses defined as capital construction, the role of the Capital Development Committee (CDC) in overseeing the approval and implementation of capital projects, and funding for capital projects.
Alternatives to the Gallagher Amendment Interim Study Committee Summary Report
Summary Report for the Alternatives to the Gallagher Amendment Interim Study Committee to the Legislative Council...
Report on Referendum C Revenue and Spending FY 2005-06 through FY 2018-19
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2016‑17 state fiscal years and preliminary numbers for the 2017‑18 and 2018‑19 state fiscal years. It also reflects the actions of the General Assembly and Governor in spending...
Senate Bill 18-001, Concerning Transportation Infrastructure Funding (18-15)
Senate Bill 18-001, enacted during the 2018 legislative session, is a significant piece of transportation funding legislation. SB 18‑001 commits state General Fund revenue for transportation projects and establishes financial mechanisms to address the passage or failure of transportation‑...
Property Tax Relief Programs for Senior Citizens
This memorandum provides information on five types of programs that provide property tax and/or rental cost relief to seniors.
Forecast September 2018
Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...
Tax Expenditures Compilation Report, September 2018
Report No. 2018-TE
Agricultural Lease Deduction
Report No. 2018-TE1
Crop Hail Insurance Premium Tax Exemption
Report No. 2018-TE2
Hunger Relief Income Tax Credit & Crop and Livestock Contribution Corporate Income Tax Credit
Report No. 2018-TE4
Occasional Sale of Liquor by Public Auction Exemption
Report No. 2018-TE6
Long-Term Lodging Exemption
Report No. 2018-TE8
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.
Sales to Residents of Bordering States Exemption
Report No. 2018-TE11
Biogas Production Components Sales Tax Exemption
Report No. 2018-TE13
Farm Close-Out Sales Tax Exemption
Report No. 2018-TE3
Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report.
Newsprint and Printer's Ink & Newspapers Exemptions
Report No. 2018-TE9
Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report.
Credit for Taxes Paid to Other States
Report No. 2018-TE5
Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report.
Sacramental Wines Excise Tax Exemption
Report No. 2018-TE7
Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report.
Sales to Charitable Organizations Exemption
Report No. 2018-TE10
Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report.
Wholesales Sales Tax Exemption
Report No. 2018-TE12
Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report.
Summary of State Budget Legislation (2018)
The General Assembly considered several bills concerning budgeting and the state budget during the 2018 legislative session.
Summary of 2018 Fiscal Policy and Taxes Legislation
The General Assembly considered bills that modified the responsibilities of the Colorado Department of Revenue (DOR), clarified taxing requirements, and made changes to the tax remittance process.
Summary of Capital Construction Legislation (2018)
During the 2018 legislative session, the General Assembly considered a number of bills affecting funding for capital construction and the duties of the Capital Development Committee (CDC).