Tax Expenditure Evaluation
Occasional Sale of Liquor by Public Auction Exemption
Report No. 2018-TE6
Displaying 126 - 150 of 349 results
Tax Expenditure Evaluation
Long-Term Lodging Exemption
Report No. 2018-TE8
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.
Tax Expenditure Evaluation
Sales to Residents of Bordering States Exemption
Report No. 2018-TE11
Tax Expenditure Evaluation
Biogas Production Components Sales Tax Exemption
Report No. 2018-TE13
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
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
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
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.
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,...
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.
Summary of Major Legislation
Summary of 2019 Fiscal Policy and Taxes Legislation
During the 2019 legislative session, the General Assembly considered a number of bills regarding fiscal policy, taxes, and financial services.
Tax Expenditure Evaluation
Two Percent Loss and Bad Debt Allowances & Lost or Destroyed Fuel Tax Credit/Refund
Report No. 2019-TE14
Tax Expenditure Evaluation
Agricultural Applicator Aircraft Fuel Tax Exemption
Report No. 2019-TE15
Tax Expenditure Evaluation
Colorado Net Operating Loss Deduction for C-Corporations
Report No. 2019-TE16
Tax Expenditure Evaluation
Compressed Natural Gas Supplied from a Residence Exemption
Report No. 2019-TE17
Tax Expenditure Evaluation
Deductions for Assets Having a Higher Colorado Adjusted Basis than Federal Adjusted Basis
Report No. 2019-TE18
Tax Expenditure Evaluation
Dyed Diesel Fuel Excise Tax Exemption
Report No. 2019-TE19
Tax Expenditure Evaluation
Energy Used for Industrial & Manufacturing Purposes Exemption
Report No. 2019-TE20
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Interstate Sales of Alcohol Excise Tax Exemption
Report No. 2019-TE21
Tax Expenditure Evaluation
Non-Profit Transit Agency Fuel Tax Exemption
Report No. 2019-TE22
Tax Expenditure Evaluation
Off-Road Fuel Use Excise Tax Exemptions
Report No. 2019-TE23
07/15/2019
Agriculture
Fiscal Policy & Taxes
Transportation & Motor Vehicles