Tax Expenditure Evaluation
Sales Tax Vendor Allowance
Report No. 2019-TE26
Displaying 201 - 225 of 372 results
Tax Expenditure Evaluation
Two Percent Loss and Bad Debt Allowances & Lost or Destroyed Fuel Tax Credit/Refund
Report No. 2019-TE14
Tax Expenditure Evaluation
Interstate Sales of Alcohol Excise Tax Exemption
Report No. 2019-TE21
Issue Briefs
Pet Animal Care and Facilities Act June Update (19-11)
This issue brief provides an overview of state laws related to pet animal facilities. These facilities are licensed and regulated under the Colorado Pet Animal Care and Facilities Act (PACFA).
06/28/2019
Agriculture
Business & Economic Development
Courts & Judicial
Professions & Occupations
Summary of Major Legislation
Summary of Civil Law Legislation (2019)
During the 2019 legislative session, the General Assembly examined a number of measures related to civil law. Specifically, the legislature considered bills regarding consumer fraud, internet privacy, free-speech lawsuits, damages, child hearsay exceptions, and equal pay.
Budget Related Publications
Forecast June 2019
Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...
Tax Expenditure Evaluation
Previously Taxed Income or Gain Deduction for C-Corporations
Report No. 2019-TE11
Tax Expenditure Evaluation
State Income Tax Refund Deductions
Report No. 2019-TE12
Tax Expenditure Evaluation
Tax-Exempt Organization Insurance Premium Tax Deduction
Report No. 2019-TE13
Tax Expenditure Evaluation
Deduction for Wages and Salaries Due to IRC 280C
Report No. 2019-TE8
Tax Expenditure Evaluation
Employee Retirement Plan Insurance Premium Tax Deduction
Report No. 2019-TE9
Tax Expenditure Evaluation
Pre-1987 Net Operating Loss Deduction for Individuals, Estates, and Trusts
Report No. 2019-TE10
Staff Publications
Impact of Final Residential Assessment Rate on Local Share
The final Residential Assessment Rate (RAR) Study released by the Division of Property Taxation (DPT) on April10, 2019,estimates anRARof 7.15 percent for property tax years 2019 and 2020. The General Assembly would have to pass a bill for this rate to become law. The anticipated assessed...
04/12/2019
Education & School Finance (Pre & K-12)
Fiscal Policy & Taxes
Local Government
State Revenue & Budget
Issue Briefs
Extreme Risk Protection Orders (19-08)
This issue brief provides an overview of extreme risk protection orders, including what they are, how they are used, and how Colorado's proposed law compares to other states. It also addresses other types of protection orders authorized in Colorado law.
Budget Related Publications
Forecast March 2019
Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...
Tax Expenditure Evaluation
Tax Expenditure Evaluation Schedule (January 2019)
The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically.
Tax Expenditure Evaluation
Rural and Frontier Healthcare Preceptor Credit
Report No. 2019-TE1
Tax Expenditure Evaluation
Fraternal Society Exemption
Report No. 2019-TE2
Tax Expenditure Evaluation
Insurance Premium Tax Expenditures
Report No. 2019-TE3
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.
Tax Expenditure Evaluation
Agricultural Inputs Sales Tax Exemptions
Report No. 2019-TE4
Tax Expenditure Evaluation
Child Care Expense Credit & Low-Income Child Care Expense Credit
Report No. 2019-TE5
01/16/2019
Children & Domestic Matters
Education & School Finance (Pre & K-12)
Fiscal Policy & Taxes
Tax Expenditure Evaluation
On-Demand Aircraft Used Outside the State Sales Tax Exemption
Report No. 2019-TE6
Tax Expenditure Evaluation
Historic Property Preservation Tax Credit
Report No. 2019-TE7
01/16/2019
Business & Economic Development
Fiscal Policy & Taxes
Housing
Other
Filing Fees, Surcharges, and Costs in Colorado State Courts, Colorado Judicial Branch
This document provides a summary of the most frequently used court filing fees, surcharges, and costs.
Staff Publications
Overview of the Colorado Public Employees' Retirement Association and Changes Made by Senate Bill 18-200
This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200.
01/07/2019
Financial Services & Commerce
Fiscal Policy & Taxes
Labor & Employment
State Government
State Revenue & Budget