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...

This memorandum provides an overview of various Colorado laws and issues related to electronic nicotine delivery systems, including e-cigarettes.

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA).  In April 2018, the state received $177.3 million, including a one‑time payment of $113.3 million pursuant to the Nonparticipating Manufacturers Adjustment Settlement Agreement...

The 2018 handbook provides an overview of marijuana in Colorado, including: marijuana law; marijuana licensing; marijuana in the state budget; Colorado regulations; federal law and jurisdictional issues; and additional resources.

During the 2018 legislative session, the General Assembly considered several bills to clarify practices related to events at which alcohol is auctioned or sold, redefined Japanese rice wine, and passed additional legislation related to the retail sale of low- and full-strength beer.

The memorandum describes how marijuana is taxed and how marijuana tax revenue is distributed. In FY 2016-17, state tax revenue from the marijuana industry totaled $211.1 million. Marijuana tax revenue is deposited in several different accounts. The General Assembly appropriated $100.5 million...

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.

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...