This memorandum presents the impact of Senate Bill 17-267 on special districts that previously assessed sales taxes on retail marijuana transactions.

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.

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.

Presented to the Joint Finance Committee at its January 5, 2017, meeting.

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...

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....

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...

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'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...