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First Regular Session | 75th General Assembly

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Tax Expenditure Evaluation

Excise Tax for Unsalable Alcoholic Beverages

Subjects

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Agency

Office of the State Auditor

Published

07/15/2019

Report No. 2019-TE25

Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.

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Related Publications

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Tax Expenditure Evaluation

Long-Term Care Insurance Credit

Report No. 2022-TE17

Publishing Agency:

Office of the State Auditor

Date:

04/15/2022

Subjects:

Fiscal Policy & Taxes

Health Care & Health Insurance

Insurance

Tax Expenditure Evaluation

Charitable Contribution Deduction

Report No. 2022-TE18

Publishing Agency:

Office of the State Auditor

Date:

04/15/2022

Subject:

Fiscal Policy & Taxes

Tax Expenditure Evaluation

Colorado Earned Income Tax Credit

Report No. 2022-TE19

Publishing Agency:

Office of the State Auditor

Date:

04/15/2022

Subject:

Fiscal Policy & Taxes

Tax Expenditure Evaluation

Aviation Fuel Exemptions

Report No. 2022-TE14

Publishing Agency:

Office of the State Auditor

Date:

04/15/2022

Subject:

Fiscal Policy & Taxes

Staff Publications

In FY 2020-21, Colorado received $314.5 million from tobacco-related sources. These include taxes on cigarettes, other tobacco products, and nicotine products and payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. This memorandum describes the sources and...

Publishing Agency:

Legislative Council Staff

Date:

04/12/2022

Subjects:

Liquor, Tobacco, & Marijuana

State Revenue & Budget

Budget Related Publications

Forecast March 2022

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,...

Publishing Agency:

Legislative Council Staff

Date:

03/17/2022

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

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.

Publishing Agency:

Legislative Council Staff

Date:

02/22/2022

Subject:

Liquor, Tobacco, & Marijuana

Staff Publications

History of TABOR Refund Mechanisms

This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR). TABOR allows the state to use "any reasonable method" for refunds.

Publishing Agency:

Legislative Council Staff

Date:

02/17/2022

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Fiscal Policy & Taxes

Refund Mechanisms Used for Prior TABOR Surpluses

Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020.

Publishing Agency:

Legislative Council Staff

Date:

02/17/2022

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Staff Publications

CY 2021 ARPA Revenue Loss

Among the allowable uses of federal American Rescue Plan Act (ARPA) funds, states have the most flexibility in spending the portion of funding used to offset the state revenue loss attributable to the COVID-19 pandemic. This memorandum provides information on the revenue loss reported for...

Publishing Agency:

Legislative Council Staff

Date:

01/31/2022

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

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