First Regular Session | 71st General Assembly
Colorado General AssemblyColorado voters legalized the use of medical marijuana in 2000 and adult use marijuana (commonly referred to as retail or recreational marijuana) in 2012 through amendments to the state constitution. This issue brief provides an overview of current state law and regulations pertaining to medical...
Colorado's Taxpayer's Bill of Rights (TABOR) requires voter approval of any new taxes. Prior to voter approval, it also requires that voters receive estimates of state spending without new taxes and the new tax revenue. Proposition AA, which authorized the 10 percent sales tax and the 15 percent...
Three state taxes apply to marijuana, but medical and retail marijuana are taxed differently. Both medical and retail marijuana are subject to the 2.9 percent state sales tax, which is applied to most purchases in the state. Additionally, retail marijuana is subject to a 10 percent sales tax,...
Colorado has a complex framework of laws regulating the manufacture, distribution, sale, and consumption of alcohol in the state. This issue brief outlines Colorado liquor laws; the regulatory structure; government revenue streams; and the role of state and local governments in licensing and...
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. In April 2014, the state received $100.4 million, including an $89.0 million annual payment and an $11.4 million payment in resolution of a legal dispute regarding withholding by...
This issue brief discusses the various offenses related to driving under the influence of drugs or alcohol in Colorado, and their associated criminal and administrative penalties.
This issue brief provides an overview of marijuana tax revenue. Three state taxes apply to marijuana, with medical and retail marijuana taxed differently. Both medical and retail marijuana are subject to the existing 2.9 percent state sales tax, which is applied to most purchases in the state....
2014 Summary of Major Marijuana Legislation
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. In April 2013, the state received $90.8 million, most of which will be used to fund healthcare programs across the state.
Senate Bill 16-197, signed into law on June 10, 2016, makes significant changes to laws regulating the retail sale of fermented malt beverages (3.2 percent alcohol by weight beer, commonly known as 3.2 beer), full-strength beer, wine, and spirits for off-premises consumption. This issue brief...
In FY 2014-15, the state received $286.0 million from tobacco-related sources. These include taxes on cigarettes and other tobacco products and payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. This issue brief describes the sources and uses of this revenue...
The regulation of marijuana, both retail and medical, has been the subject of a great deal of public policy debate in recent years at all levels of government. This issue brief examines an overview of retail marijuana regulation in Colorado and summarizes three measures enacted by the General...
The Colorado General Assembly has made many changes to its laws in response to the voter-approved legalization of medical and adult-use marijuana under state law. In 2013, the General Assembly passed House Bill 13-1325 to specifically address driving under the influence of marijuana. This issue...
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. In April 2015, the state received $88.1 million. This memorandum presents the distribution of the received payment from 2015 and forecasts payments and distributions through FY 2017...
This memorandum is designed to be a reference guide for legislators and the public on the topic of Colorado laws related to liquor licensing. It covers the three-tier regulatory structure, license and permit types, general licensing requirements, and related fees, taxes, and recent legislation...
Colorado voters legalized the use of medical marijuana in 2000 and retail marijuana in 2012 through amendments to the Colorado Constitution. This issue brief provides an overview of current state law and regulations pertaining to medical and retail marijuana, and discusses the role of local...
Colorado residents are allowed to grow marijuana for personal or medical use under the Colorado Constitution. This issue brief provides an overview of Colorado’s laws, at both the state and local level, related to the home growing of marijuana for medical and personal, nonmedical use.
Final Report to the Colorado General Assembly by Legalized Marijuana Cost-Benefit Analysis Interim Study Committee
Senate Bill 17-267, enacted during the 2017 legislative session, changes many aspects of fiscal policy for the state. This issue brief summarizes the bill’s principal components.