First Regular Session | 74th General Assembly
Colorado General AssemblyDuring the 2018 legislative session, the General Assembly considered bills relating to the regulation of both medical and recreational marijuana on topics such as taxes, research, use of medical marijuana, and marijuana business licensing.
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 receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. In April 2016, the state received $92.3 million. This memorandum presents the distribution of the 2016 payment and forecasts payments through 2019.
Presented to the Joint Finance Committee at its January 5, 2017, meeting.
Final Report to the Colorado General Assembly by Legalized Marijuana Cost-Benefit Analysis Interim Study Committee
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...
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...
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...
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.