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Issue Briefs

Off-Premises Retail Liquor Licensing (22-11)

Subjects

Business & Economic Development

Liquor, Tobacco, & Marijuana

Agency

Legislative Council Staff

Published

12/02/2022

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.

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Summary of Major Legislation

Summary of 2025 Liquor, Tobacco, Marijuana, and Gaming Legislation

During the 2025 legislative session, the General Assembly considered several measures related to liquor, tobacco, marijuana, and gaming.

Publishing Agency:

Legislative Council Staff

Date:

07/02/2025

Subjects:

Gaming, Lottery, & Racing

General Assembly

Liquor, Tobacco, & Marijuana

Summary of Major Legislation

Summary of 2025 Business and Economic Development Legislation

During the 2025 legislative session, the General Assembly considered several measures related to business and economic development.

Publishing Agency:

Legislative Council Staff

Date:

07/02/2025

Subjects:

Business & Economic Development

Financial Services & Commerce

General Assembly

Tax Expenditure Evaluation

Regional Home Office Insurance Premium Tax Rate Reduction

Report No. 2025-TE5

Publishing Agency:

Office of the State Auditor

Date:

03/21/2025

Subjects:

Business & Economic Development

Fiscal Policy & Taxes

Insurance

Labor & Employment

Tax Expenditure Evaluation

Rural Jump-Start Tax Expenditures

Report No. 2025-TE2

Publishing Agency:

Office of the State Auditor

Date:

02/07/2025

Subjects:

Business & Economic Development

Fiscal Policy & Taxes

Staff Publications

2025 Tobacco Master Settlement Agreement Forecast

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). The Tobacco MSA was reached in 1998 between certain tobacco manufacturers (known as “participating manufacturers”) and the governments of 52 states and territories. Under the...

Publishing Agency:

Legislative Council Staff

Date:

01/28/2025

Subjects:

General Assembly

Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Manufacturing Sales Tax Exemptions

Report No. 2024-TE8

Publishing Agency:

Office of the State Auditor

Date:

12/03/2024

Subjects:

Business & Economic Development

Energy

Fiscal Policy & Taxes

Issue Briefs

Homeowner Associations and Property Insurance

A homeowner association (HOA) must obtain insurance to cover common elements such as physical property and liability. Unit owners within an HOA also purchase insurance to cover the homeowners’ private property, parts of the unit not covered by the HOA’s policy, and liability. This issue brief...

Publishing Agency:

Legislative Council Staff

Date:

11/15/2024

Subjects:

Business & Economic Development

Housing

Insurance

Staff Publications

Business Personal Property Tax

This memorandum provides background information on Colorado’s business personal property tax. Personal property includes machinery, equipment, and other goods used to operate a business that are not part of a building or structure and its fixtures. For the purposes of this memo, business...

Publishing Agency:

Legislative Council Staff

Date:

11/14/2024

Subjects:

Business & Economic Development

Fiscal Policy & Taxes

Summary of Major Legislation

Summary of 2024 Business and Economic Development Legislation

During the 2024 legislative session, the General Assembly passed several business‑related measures including regulatory changes, consumer protections, and economic development.

Publishing Agency:

Legislative Council Staff

Date:

11/13/2024

Subjects:

Business & Economic Development

Financial Services & Commerce

Issue Briefs

Gender Pay Equity

This issue brief provides an overview of federal and state laws related to gender pay equity and a summary of past legislative efforts by the Colorado General Assembly on the topic.

Publishing Agency:

Legislative Council Staff

Date:

10/31/2024

Subjects:

Business & Economic Development

Labor & Employment

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