Colorado General Assembly

Tax Expenditure Evaluation

Short-Term Testing of Property for Use in Out-of-State Manufacturing Exemption

Report No. 2020-TE25

Publishing agency: Office of the State Auditor

Release date: 2020-07-16

Subjects:

Fiscal Policy & Taxes

Tax Expenditure Evaluation

Oil and Gas Severance Tax Ad Valorem Credit

Report No. 2020-TE24

Publishing agency: Office of the State Auditor

Release date: 2020-07-16

Subjects:

Fiscal Policy & Taxes
Natural Resources & Environment

Tax Expenditure Evaluation

Annuities Exemption

Report No. 2020-TE23

Publishing agency: Office of the State Auditor

Release date: 2020-07-16

Subjects:

Fiscal Policy & Taxes
Insurance

Tax Expenditure Evaluation

Oil and Gas Severance Tax Stripper Well Exemption

Report No. 2020-TE22

Publishing agency: Office of the State Auditor

Release date: 2020-07-16

Subjects:

Fiscal Policy & Taxes
Natural Resources & Environment

Tax Expenditure Evaluation

Complimentary Marketing Property to Out-of-State Vendees Exemptions

Report No. 2020-TE21

Publishing agency: Office of the State Auditor

Release date: 2020-07-16

Subjects:

Fiscal Policy & Taxes

Tax Expenditure Evaluation

Alternative Income Tax

Report No. 2020-TE20

Publishing agency: Office of the State Auditor

Release date: 2020-07-16

Subjects:

Fiscal Policy & Taxes

Tax Expenditure Evaluation

Oil Shale Tax Expenditures

Report No. 2020-TE19

Publishing agency: Office of the State Auditor

Release date: 2020-07-16

Subjects:

Fiscal Policy & Taxes
Natural Resources & Environment

Tax Expenditure Evaluation

Commercial Trucks and Trailers Licensed Out-of-State and Nonresident Motor Vehicle Exemptions

Report No. 2020-TE18

Publishing agency: Office of the State Auditor

Release date: 2020-07-16

Subjects:

Fiscal Policy & Taxes
Transportation & Motor Vehicles

Tax Expenditure Evaluation

State-Employed Chaplains Housing Allowance

Report No. 2020-TE17

Publishing agency: Office of the State Auditor

Release date: 2020-07-16

Subjects:

Fiscal Policy & Taxes
Housing
State Government

Tax Expenditure Evaluation

Oil and Gas Severance Tax Deduction for Transportation Costs & Oil and Gas Severance Tax Deduction for Manufacturing and Processing Costs

Report No. 2020-TE16 Note: A more recent publication was issued in May 2025. Click HERE to access the May 2025 memo.

Publishing agency: Office of the State Auditor

Release date: 2020-07-16

Subjects:

Fiscal Policy & Taxes
Natural Resources & Environment

Tax Expenditure Evaluation

Corporate Condemnation Capital Gains Income Tax Deduction

Report No. 2020-TE15

Publishing agency: Office of the State Auditor

Release date: 2020-07-16

Subjects:

Fiscal Policy & Taxes
State Government

Tax Expenditure Evaluation

Leases of Tangible Personal Property for 3 Years or Less Exemption

Report No. 2020-TE14

Publishing agency: Office of the State Auditor

Release date: 2020-04-15

Subjects:

Fiscal Policy & Taxes

Tax Expenditure Evaluation

Excise Tax Exemption for Alcoholic Beverages Originating Outside the U.S.

Report No. 2020-TE13

Publishing agency: Office of the State Auditor

Release date: 2020-04-15

Subjects:

Fiscal Policy & Taxes
Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Income Tax Credit for Employer 529 Contributions

Report No. 2020-TE12

Publishing agency: Office of the State Auditor

Release date: 2020-04-15

Subjects:

Fiscal Policy & Taxes
Higher Education

Tax Expenditure Evaluation

Exemption for Alcohol Produced by Individuals for Personal Use

Report No. 2020-TE11

Publishing agency: Office of the State Auditor

Release date: 2020-04-15

Subjects:

Fiscal Policy & Taxes
Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Medical Supplies Sales Tax Exemptions

Report No. 2020-TE10 Note: An evaluation of two new medical supplies exemptions was issued in March 2025. Click HERE to access the March 2025 report.

Publishing agency: Office of the State Auditor

Release date: 2020-04-15

Subjects:

Fiscal Policy & Taxes
Health Care & Health Insurance

Tax Expenditure Evaluation

Enterprise Zones Tax Expenditures

Report No. 2020-TE9

Publishing agency: Office of the State Auditor

Release date: 2020-01-21

Subjects:

Agriculture
Business & Economic Development
Energy
Fiscal Policy & Taxes
Health Care & Health Insurance
Transportation & Motor Vehicles

Tax Expenditure Evaluation

Gasoline and Special Fuel & Dyed Diesel Sales Tax Exemptions

Report No. 2020-TE8 Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report.

Publishing agency: Office of the State Auditor

Release date: 2020-01-21

Subjects:

Fiscal Policy & Taxes

Tax Expenditure Evaluation

Regional Home Office Insurance Premium Tax Rate Reduction

Report No. 2020-TE7 Note: A more recent evaluation was issued in March 2025. Click HERE to access the March 2025 report.

Publishing agency: Office of the State Auditor

Release date: 2020-01-21

Subjects:

Business & Economic Development
Fiscal Policy & Taxes
Insurance
Labor & Employment

Tax Expenditure Evaluation

Cigarette Excise Tax Stamp Discount and Tobacco Products Excise Tax Vendor Allowance

Report No. 2020-TE6

Publishing agency: Office of the State Auditor

Release date: 2020-01-21

Subjects:

Fiscal Policy & Taxes
Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Structural Cigarette and Tobacco Products Excise Tax Expenditures

Report No. 2020-TE5

Publishing agency: Office of the State Auditor

Release date: 2020-01-21

Subjects:

Fiscal Policy & Taxes
Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Wood From Trees Killed by or Infested by Certain Beetles Sales Tax Exemption

Report No. 2020-TE4

Publishing agency: Office of the State Auditor

Release date: 2020-01-21

Subjects:

Fiscal Policy & Taxes

Tax Expenditure Evaluation

Tax-Exempt Organization Insurance Premium Tax Deduction

Report No. 2019-TE13 Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.

Publishing agency: Office of the State Auditor

Release date: 2019-04-15

Subjects:

Fiscal Policy & Taxes
Insurance

Tax Expenditure Evaluation

State Income Tax Refund Deductions

Report No. 2019-TE12 Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.

Publishing agency: Office of the State Auditor

Release date: 2019-04-15

Subjects:

Fiscal Policy & Taxes

Tax Expenditure Evaluation

Previously Taxed Income or Gain Deduction for C-Corporations

Report No. 2019-TE11

Publishing agency: Office of the State Auditor

Release date: 2019-04-15

Subjects:

Fiscal Policy & Taxes

Filter

Short-Term Testing of Property for Use in Out-of-State Manufacturing Exemption

Oil and Gas Severance Tax Ad Valorem Credit

Annuities Exemption

Oil and Gas Severance Tax Stripper Well Exemption

Complimentary Marketing Property to Out-of-State Vendees Exemptions

Alternative Income Tax

Oil Shale Tax Expenditures

Commercial Trucks and Trailers Licensed Out-of-State and Nonresident Motor Vehicle Exemptions

State-Employed Chaplains Housing Allowance

Oil and Gas Severance Tax Deduction for Transportation Costs & Oil and Gas Severance Tax Deduction for Manufacturing and Processing Costs

Corporate Condemnation Capital Gains Income Tax Deduction

Leases of Tangible Personal Property for 3 Years or Less Exemption

Excise Tax Exemption for Alcoholic Beverages Originating Outside the U.S.

Income Tax Credit for Employer 529 Contributions

Exemption for Alcohol Produced by Individuals for Personal Use

Medical Supplies Sales Tax Exemptions

Enterprise Zones Tax Expenditures

Gasoline and Special Fuel & Dyed Diesel Sales Tax Exemptions

Regional Home Office Insurance Premium Tax Rate Reduction

Cigarette Excise Tax Stamp Discount and Tobacco Products Excise Tax Vendor Allowance

Structural Cigarette and Tobacco Products Excise Tax Expenditures

Wood From Trees Killed by or Infested by Certain Beetles Sales Tax Exemption

Tax-Exempt Organization Insurance Premium Tax Deduction

State Income Tax Refund Deductions

Previously Taxed Income or Gain Deduction for C-Corporations

Resources & Information

Resources & Information

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Policies

For Legislators & Staff

For Legislators & Staff