Issue Briefs

Retail Marijuana Laws (2013)

Subjects

Business & Economic Development

Liquor, Tobacco, & Marijuana

Agency

Published

12/11/2013

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 Assembly in the 2013 legislative session addressing the issue. For information on medical marijuana law in Colorado, please see Legislative Council Issue Brief #10-09.

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Issue Briefs

Distribution of Marijuana Tax Revenue (2016)

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....

Publishing Agency:

Legislative Council Staff

Date:

07/18/2016

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

State Revenue & Budget

Budget Related Publications

Tobacco Master Settlement Agreement Payment Forecast (2016)

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...

Publishing Agency:

Legislative Council Staff

Date:

01/28/2016

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

State Revenue & Budget

Issue Briefs

Driving Under the Influence of Drugs or Alcohol (2016)

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.

Publishing Agency:

Legislative Council Staff

Date:

01/13/2016

Subjects:

Crimes, Corrections, & Enforcement

Liquor, Tobacco, & Marijuana

Transportation & Motor Vehicles

Issue Briefs

Colorado Laws Regulating Alcoholic Beverages (2015)

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...

Publishing Agency:

Legislative Council Staff

Date:

08/31/2015

Subject:

Liquor, Tobacco, & Marijuana

Issue Briefs

Distribution of Marijuana Tax Revenue (2015)

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,...

Publishing Agency:

Legislative Council Staff

Date:

07/22/2015

Subjects:

Liquor, Tobacco, & Marijuana

Fiscal Policy & Taxes

Issue Briefs

Marijuana TABOR Refund (2015)

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...

Publishing Agency:

Legislative Council Staff

Date:

03/19/2015

Subjects:

Liquor, Tobacco, & Marijuana

Fiscal Policy & Taxes

Issue Briefs

State Taxes on Marijuana (2014)

In 2000, voters approved Amendment 20, allowing the possession and use of medical marijuana in Colorado. In 2012, voters approved Amendment 64, legalizing marijuana for use by adults aged 21 and older. Sales of retail marijuana for adult use began on January 1, 2014.

Publishing Agency:

Legislative Council Staff

Date:

10/31/2014

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Staff Publications

Business Personal Property Tax

This memorandum provides background information on the structure of the business personal property tax and the estimated fiscal impact of eliminating the tax. The first section of the memorandum describes the business personal property tax base, authorized exemptions, filing procedures, and the...

Publishing Agency:

Legislative Council Staff

Date:

09/10/2014

Subjects:

Business & Economic Development

Fiscal Policy & Taxes

Summary of Major Legislation

Summary of Marijuana Legislation (2014)

This document provides a summary of major marijuana legislation considered by the General Assembly during the 2014 legislative session.

Publishing Agency:

Legislative Council Staff

Date:

07/10/2014

Subject:

Liquor, Tobacco, & Marijuana

Summary of Major Legislation

Summary of Business Legislation (2014)

The Colorado legislature considered several important bills related to labor and employment, consumer protection, licensing and professional occupations, liquor law, procurement, and telecommunications and technology during the second session of the 69th General Assembly. This document...

Publishing Agency:

Legislative Council Staff

Date:

06/11/2014

Subjects:

Business & Economic Development

Labor & Employment

Related Publications

Pages

Colorado General Assembly