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Summary of Major Legislation

Summary of 2021 Liquor, Gaming, and Marijuana Legislation

Subject

Liquor, Tobacco, & Marijuana

Agency

Legislative Council Staff

Published

09/07/2021

During the 2021 legislative session, the General Assembly passed numerous measures related to the liquor, gaming, and marijuana industries.

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Issue Briefs

Distribution of Marijuana Tax Revenue (2015)

Three state taxes apply to marijuana, but medical and retail marijuana are taxed differently. Both medical and retail marijuana are subject to the 2.9 percent state sales tax, which is applied to most purchases in the state. Additionally, retail marijuana is subject to a 10 percent sales tax,...

Publishing Agency:

Legislative Council Staff

Date:

07/22/2015

Subjects:

Liquor, Tobacco, & Marijuana

Fiscal Policy & Taxes

Issue Briefs

Marijuana TABOR Refund (2015)

Colorado's Taxpayer's Bill of Rights (TABOR) requires voter approval of any new taxes. Prior to voter approval, it also requires that voters receive estimates of state spending without new taxes and the new tax revenue. Proposition AA, which authorized the 10 percent sales tax and the 15 percent...

Publishing Agency:

Legislative Council Staff

Date:

03/19/2015

Subjects:

Liquor, Tobacco, & Marijuana

Fiscal Policy & Taxes

Issue Briefs

State Taxes on Marijuana (2014)

In 2000, voters approved Amendment 20, allowing the possession and use of medical marijuana in Colorado. In 2012, voters approved Amendment 64, legalizing marijuana for use by adults aged 21 and older. Sales of retail marijuana for adult use began on January 1, 2014.

Publishing Agency:

Legislative Council Staff

Date:

10/31/2014

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Summary of Major Legislation

Summary of Marijuana Legislation (2014)

This document provides a summary of major marijuana legislation considered by the General Assembly during the 2014 legislative session.

Publishing Agency:

Legislative Council Staff

Date:

07/10/2014

Subject:

Liquor, Tobacco, & Marijuana

Issue Briefs

Retail Marijuana Laws (2013)

The regulation of marijuana, both retail and medical, has been the subject of a great deal of public policy debate in recent years at all levels of government. This issue brief examines an overview of retail marijuana regulation in Colorado and summarizes three measures enacted by the General...

Publishing Agency:

Legislative Council Staff

Date:

12/11/2013

Subjects:

Business & Economic Development

Liquor, Tobacco, & Marijuana

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