Staff Publications
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Staff Publications
2018 Colorado Marijuana Handbook
Staff Publications
Overview of Colorado Liquor Licensing Law - 2018
Colorado's liquor laws were first codified in 1935. The Colorado Beer Code regulates fermented malt beverages (commonly known as 3.2 beer), which were categorized as a "non‑intoxicating liquor" during the wait for states to ratify the 21st Amendment to the U.S. Constitution....
Summary of Major Legislation
Summary of Marijuana Legislation
Summary of Major Legislation
Summary of Liquor Legislation
Staff Publications
2018 Tobacco Master Settlement Agreement Payment Forecast
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,...
Summary of Major Legislation
Marijuana Legislation (2017)
Summary of Major Legislation
Liquor Legislation (2017)
Fiscal Policy & Taxes
Marijuana Revenue in the State Budget
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...
Staff Publications
Impacts of Senate Bill 17-267 on Special Districts
This memorandum presents the impact of Senate Bill 17-267 on special districts that previously assessed sales taxes on retail marijuana transactions.
09/26/2017
Fiscal Policy & Taxes
Liquor, Tobacco, & Marijuana
Local Government
Issue Briefs
Senate Bill 17-267, Concerning the Sustainability of Rural Colorado (2017)
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.
07/25/2017
Capital Construction
Fiscal Policy & Taxes
Health Care & Health Insurance
Liquor, Tobacco, & Marijuana
State Revenue & Budget
Transportation & Motor Vehicles
Budget Related Publications
2017 Tobacco Master Settlement Agreement Payment Forecast
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.
01/31/2017
Fiscal Policy & Taxes
Health Care & Health Insurance
Liquor, Tobacco, & Marijuana
State Revenue & Budget
Issue Briefs
Colorado Marijuana Home Cultivation Laws
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.
Other
Department of Revenue 2017 Regulatory Agenda
Presented to the Joint Finance Committee at its January 5, 2017, meeting.
01/19/2017
Fiscal Policy & Taxes
Gaming, Lottery, & Racing
Liquor, Tobacco, & Marijuana
State Revenue & Budget
Final/Annual Reports
Legalized Marijuana Cost-Benefit Analysis Interim Study Committee Final Report
Final Report to the Colorado General Assembly by Legalized Marijuana Cost-Benefit Analysis Interim Study Committee
Issue Briefs
Marijuana Regulation In Colorado (2016)
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...
Issue Briefs
Senate Bill 16-197: Changes to Retail Liquor Sales (2016)
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...
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....
07/18/2016
Fiscal Policy & Taxes
Liquor, Tobacco, & Marijuana
State Revenue & Budget
Issue Briefs
Use of State Tobacco Revenue (2016)
In FY 2014-15, the state received $286.0 million from tobacco-related sources. These include taxes on cigarettes and other tobacco products and payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. This issue brief describes the sources and uses of this revenue...
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...
01/28/2016
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.
01/13/2016
Liquor, Tobacco, & Marijuana
Crimes, Corrections, & Enforcement
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...
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,...
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...
Summary of Major Legislation
Marijuana (2014)
2014 Summary of Major Marijuana Legislation