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Tax Expenditure Evaluation

Structural Cigarette and Tobacco Products Excise Tax Expenditures

Subjects

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Agency

Office of the State Auditor

Published

01/21/2020

Report No. 2020-TE5

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Tax Expenditure Evaluation

Wholesales Sales Tax Exemption

Report No. 2018-TE12

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

Publishing Agency:

Office of the State Auditor

Date:

09/15/2018

Subject:

Fiscal Policy & Taxes

Tax Expenditure Evaluation

Biogas Production Components Sales Tax Exemption

Report No. 2018-TE13

Publishing Agency:

Office of the State Auditor

Date:

09/15/2018

Subjects:

Energy

Fiscal Policy & Taxes

Tax Expenditure Evaluation

Agricultural Lease Deduction

Report No. 2018-TE1

Publishing Agency:

Office of the State Auditor

Date:

09/15/2018

Subjects:

Agriculture

Fiscal Policy & Taxes

Tax Expenditure Evaluation

Crop Hail Insurance Premium Tax Exemption

Report No. 2018-TE2

Publishing Agency:

Office of the State Auditor

Date:

09/15/2018

Subjects:

Agriculture

Fiscal Policy & Taxes

Insurance

Tax Expenditure Evaluation

Farm Close-Out Sales Tax Exemption

Report No. 2018-TE3

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

Publishing Agency:

Office of the State Auditor

Date:

09/15/2018

Subjects:

Agriculture

Fiscal Policy & Taxes

Tax Expenditure Evaluation

Hunger Relief Income Tax Credit & Crop and Livestock Contribution Corporate Income Tax Credit

Report No. 2018-TE4

Publishing Agency:

Office of the State Auditor

Date:

09/15/2018

Subjects:

Agriculture

Fiscal Policy & Taxes

Human Services

Tax Expenditure Evaluation

Credit for Taxes Paid to Other States

Report No. 2018-TE5

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

Publishing Agency:

Office of the State Auditor

Date:

09/15/2018

Subject:

Fiscal Policy & Taxes

Summary of Major Legislation

Summary of 2018 Fiscal Policy and Taxes Legislation

The General Assembly considered bills that modified the responsibilities of the Colorado Department of Revenue (DOR), clarified taxing requirements, and made changes to the tax remittance process.

Publishing Agency:

Legislative Council Staff

Date:

09/05/2018

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Summary of Major Legislation

Summary of Marijuana Legislation (2018)

During the 2018 legislative session, the General Assembly considered bills relating to the regulation of both medical and recreational marijuana on topics such as taxes, research, use of medical marijuana, and marijuana business licensing.

Publishing Agency:

Legislative Council Staff

Date:

08/29/2018

Subject:

Liquor, Tobacco, & Marijuana

Summary of Major Legislation

Summary of Liquor Legislation (2018)

During the 2018 legislative session, the General Assembly considered several bills to clarify practices related to events at which alcohol is auctioned or sold, redefined Japanese rice wine, and passed additional legislation related to the retail sale of low- and full-strength beer.

Publishing Agency:

Legislative Council Staff

Date:

08/29/2018

Subject:

Liquor, Tobacco, & Marijuana

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