Staff Publications
Regulation of Electronic Nicotine Delivery Systems and Study of Youth Use
This memorandum provides an overview of Colorado's regulatory framework for electronic nicotine delivery systems (ENDS).
Displaying 26 - 50 of 55 results
Tax Expenditure Evaluation
Occasional Sale of Liquor by Public Auction Exemption
Report No. 2018-TE6
Summary of Major Legislation
Summary of Liquor, Tobacco/Nicotine, and Marijuana Legislation (2019)
During the 2019 legislative session, the General Assembly considered a number of bills related to the regulation of liquor, tobacco/nicotine, and marijuana.
Issue Briefs
Colorado Marijuana Personal Cultivation Laws (19-10)
This issue brief provides an overview of Colorado’s laws, at both the state and local level, related to the personal cultivation of marijuana.
Staff Publications
2023 Tobacco Master Settlement Agreement Payment Forecast
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). In April 2022, the state received $88.2 million, which was used to determine distributions to MSA-funded programs for the current FY 2022-23. This document presents a forecast...
Tax Expenditure Evaluation
Structural Cigarette and Tobacco Products Excise Tax Expenditures
Report No. 2020-TE5
Tax Expenditure Evaluation
Cigarette Excise Tax Stamp Discount and Tobacco Products Excise Tax Vendor Allowance
Report No. 2020-TE6
Tax Expenditure Evaluation
Exemption for Alcohol Produced by Individuals for Personal Use
Report No. 2020-TE11
Tax Expenditure Evaluation
Excise Tax Exemption for Alcoholic Beverages Originating Outside the U.S.
Report No. 2020-TE13
Issue Briefs
Colorado Clean Indoor Air Act (20-19)
The harmful effects of secondhand smoke and emissions from tobacco, marijuana, and electronic smoking devices continue to be an issue in Colorado. Since 1992, the U.S. Environmental Protection Agency has classified secondhand tobacco smoke as a known cause of cancer. The Centers for Disease...
Summary of Major Legislation
Summary of Liquor, Tobacco/Nicotine, and Marijuana Legislation (2020)
In the 2020 session, the Colorado General Assembly considered the following measures related to the regulation of liquor, tobacco/nicotine, and marijuana.
Summary of Major Legislation
Summary of 2021 Liquor, Gaming, and Marijuana Legislation
During the 2021 legislative session, the General Assembly passed numerous measures related to the liquor, gaming, and marijuana industries.
Staff Publications
2022 Colorado Liquor Licensing Handbook
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...
Tax Expenditure Evaluation
Alcoholic Beverages Research Exemptions
Report No. 2022-TE1
01/14/2022
Fiscal Policy & Taxes
Higher Education
Liquor, Tobacco, & Marijuana
Staff Publications
Regulated Industry Hours of Operation Laws and Regulations
The memorandum provides a summary of the laws and regulations regarding the hours of operation for licensed liquor, marijuana, and limited gaming businesses.
Issue Briefs
Off-Premises Retail Liquor Licensing (22-11)
This issue brief provides an overview of Colorado laws related to the retail sale of alcohol, including beer, wine, and spirits, in original sealed containers for off‑premises consumption.
Tax Expenditure Evaluation
Marijuana Related Tax Expenditures
Report No. 2022-TE37
09/15/2022
Fiscal Policy & Taxes
Health Care & Health Insurance
Liquor, Tobacco, & Marijuana
Tax Expenditure Evaluation
Interstate Sales of Alcohol Excise Tax Exemption
Report No. 2019-TE21
Tax Expenditure Evaluation
Sacramental Wine Exemption
Report No. 2023-TE7
Tax Expenditure Evaluation
Sacramental Wines Excise Tax Exemption
Report No. 2018-TE7
Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report.
Staff Publications
Marijuana Revenue in the State Budget
This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.
08/16/2023
Fiscal Policy & Taxes
Liquor, Tobacco, & Marijuana
State Revenue & Budget
Tax Expenditure Evaluation
Excise Tax for Unsalable Alcoholic Beverages
Report No. 2019-TE25
Note: A more recent evaluation was issued in November 2023. Click HERE to access the...
Tax Expenditure Evaluation
Credit for Unsalable Alcohol
Report No. 2023-TE16
Summary of Major Legislation
Summary of 2022 Liquor, Nicotine, Marijuana, & Gaming Legislation
During the 2022 legislative session, the General Assembly passed numerous measures related to the liquor, nicotine, marijuana, and gaming industries.
07/11/2022
Gaming, Lottery, & Racing
Liquor, Tobacco, & Marijuana
Local Government
State Revenue & Budget
Summary of Major Legislation
Alcohol, Nicotine, Marijuana, Natural Medicine, & Gaming (2023)
The General Assembly considered a number of measures in 2023 regulating alcohol, nicotine, marijuana, and gaming.
07/12/2023
Gaming, Lottery, & Racing
General Assembly
Liquor, Tobacco, & Marijuana