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Staff Publications

Regulated Industry Hours of Operation Laws and Regulations

Subject

Liquor, Tobacco, & Marijuana

Agency

Legislative Council Staff

Published

02/22/2022

The memorandum provides a summary of the laws and regulations regarding the hours of operation for licensed liquor, marijuana, and limited gaming businesses.

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Tax Expenditure Evaluation

Exemption for Alcohol Produced by Individuals for Personal Use

Report No. 2020-TE11

Publishing Agency:

Office of the State Auditor

Date:

04/15/2020

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Excise Tax Exemption for Alcoholic Beverages Originating Outside the U.S.

Report No. 2020-TE13

Publishing Agency:

Office of the State Auditor

Date:

04/15/2020

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Structural Cigarette and Tobacco Products Excise Tax Expenditures

Report No. 2020-TE5

Publishing Agency:

Office of the State Auditor

Date:

01/21/2020

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Cigarette Excise Tax Stamp Discount and Tobacco Products Excise Tax Vendor Allowance

Report No. 2020-TE6

Publishing Agency:

Office of the State Auditor

Date:

01/21/2020

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

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...

Publishing Agency:

Office of the State Auditor

Date:

07/15/2019

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Interstate Sales of Alcohol Excise Tax Exemption

Report No. 2019-TE21

Publishing Agency:

Office of the State Auditor

Date:

07/15/2019

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & 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.

Publishing Agency:

Legislative Council Staff

Date:

06/28/2019

Subject:

Liquor, Tobacco, & Marijuana

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.

Publishing Agency:

Legislative Council Staff

Date:

05/31/2019

Subject:

Liquor, Tobacco, & Marijuana

Staff Publications

2019 Tobacco Master Settlement Agreement Payment Forecast

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). In April 2018, the state received $177.3 million, including a one‑time payment of $113.3 million pursuant to the Nonparticipating Manufacturers Adjustment Settlement Agreement...

Publishing Agency:

Legislative Council Staff

Date:

01/29/2019

Subjects:

Liquor, Tobacco, & Marijuana

State Revenue & Budget

Staff Publications

Overview of the Transition from 3.2 to Full-Strength Beer

This memorandum responds to your request for background information related to the January 1, 2019, transition to full-strength beer.

Publishing Agency:

Legislative Council Staff

Date:

01/07/2019

Subject:

Liquor, Tobacco, & Marijuana

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