Staff Publications
Marijuana Revenue in the State Budget
This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.
Displaying 1 - 25 of 301 results
Staff Publications
Tax Expenditure Evaluation Interim Study Committee Summary Report
Tax Expenditure Evaluation Interim Study Committee Summary Report.
Final/Annual Reports
Sales and Use Tax Simplification Task Force Final Report
Final Report for the Sales and Use Tax Task Force.
Issue Briefs
Colorado Gaming Tax Revenue and Distributions
In 1990, Colorado voters passed a constitutional amendment allowing limited gaming only in the cities of Central City, Black Hawk, and Cripple Creek. Limited gaming is defined as “the use of slot machines and the card games of blackjack and poker, each game having a maximum single bet of five...
Issue Briefs
State Sponsored Retirement Plans (19-16)
This issue brief provides an overview of state laws related to state-sponsored retirement plans, retirement plan marketplaces, and multiple employer retirement plans for private sector workers. The brief also includes a discussion of related federal laws and Congressional activity.
Staff Publications
Report on Referendum C Revenue and Spending FY 2005-06 through FY 2019-20
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2017‑18 state fiscal years and preliminary numbers for the 2018‑19 and 2019‑20 state fiscal years. It also reflects the actions of the General Assembly and Governor in spending...
Budget Related Publications
Forecast September 2019
Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. 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,...
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Captive Insurance Premium Tax Exemptions
Report No. 2019-TE27
Fiscal Policy & Taxes
Tax Expenditure Evaluation: In-State Investment Pre-1959 Insurance Premium Tax Deduction
Report No. 2019-TE28
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Surplus Lines Insurance Tax and Examination Fee Deduction
Report No. 2019-TE29
Fiscal Policy & Taxes
Tax Expenditures Compilation Report, September 2019
Report No. 2019-TE
Budget Related Publications
2019 Appropriations History
Staff Publications
Colorado Liquor Licensing Handbook (2019)
This handbook 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; enforcement; taxes and fees; and recent legislation...
Fiscal Policy & Taxes
Evaluating Tax Expenditure Legislation
This memorandum provides information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a “tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate...
Summary of Major Legislation
Fiscal Policy and Taxes Legislation
During the 2019 legislative session, the General Assembly considered a number of bills regarding fiscal policy, taxes, and financial services.
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Agricultural Applicator Aircraft Fuel Tax Exemption
Report No. 2019-TE15
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Colorado Net Operating Loss Deduction for C-Corporations
Report No. 2019-TE16
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Compressed Natural Gas Supplied from a Residence Exemption
Report No. 2019-TE17
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Deductions for Assets Having a Higher Colorado Adjusted Basis than Federal Adjusted Basis
Report No. 2019-TE18
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Dyed Diesel Fuel Excise Tax Exemption
Report No. 2019-TE19
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Energy Used for Industrial & Manufacturing Purposes Exemption
Report No. 2019-TE20
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Interstate Sales of Alcohol Excise Tax Exemption
Report No. 2019-TE21
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Non-Profit Transit Agency Fuel Tax Exemption
Report No. 2019-TE22
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Off-Road Fuel Use Excise Tax Exemptions
Report No. 2019-TE23
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Corporate Deduction for Dividends Under Section 78 of the Internal Revenue Code
Report No. 2019-TE24