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Fiscal Policy & Taxes

Tax Expenditure Evaluation: Structural Cigarette and Tobacco Products Excise Tax Expenditures

Subject

Fiscal Policy & Taxes

Agency

Office of the State Auditor

Published

01/21/2020

Report No. 2020-TE5

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Related Publications

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Fiscal Policy & Taxes

Tax Expenditure Evaluation: Enterprise Zones Tax Expenditures

Report No. 2020-TE9

Publishing Agency:

Office of the State Auditor

Date:

01/21/2020

Subject:

Fiscal Policy & Taxes

Tax Expenditure Evaluation: Unauthorized Insurance Premium Tax Expenditures

Report No. 2020-TE1

Publishing Agency:

Office of the State Auditor

Date:

01/21/2020

Subject:

Fiscal Policy & Taxes

Tax Expenditure Evaluation: Rural Jump-Start Tax Expenditures

Report No. 2020-TE2

Publishing Agency:

Office of the State Auditor

Date:

01/21/2020

Subject:

Fiscal Policy & Taxes

Tax Expenditure Evaluation; Enterprise Zone Refundable Renewable Energy Investment Tax Credit

Report No. 2020-TE3

Publishing Agency:

Office of the State Auditor

Date:

01/21/2020

Subject:

Fiscal Policy & Taxes

Tax Expenditure Evaluation: Wood From Trees Killed by or Infested by Certain Beetles Sales Tax Exemption

Report No. 2020-TE4

Publishing Agency:

Office of the State Auditor

Date:

01/21/2020

Subject:

Fiscal Policy & Taxes

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

Subject:

Fiscal Policy & Taxes

Staff Publications

Dynamic Modeling

A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in...

Publishing Agency:

Legislative Council Staff

Date:

01/15/2020

Subjects:

Business & Economic Development

Fiscal Policy & Taxes

General Assembly

State Revenue & Budget

Issue Briefs

2019 Temporary Income Tax Rate Reduction (20-02)

When Colorado taxpayers file their 2019 income taxes, they will pay tax at a rate of 4.50 percent, rather than the state’s usual 4.63 percent rate. The rate reduction affects state income tax payments by all taxpayers, including individuals, corporations, non-corporate businesses, and other...

Publishing Agency:

Legislative Council Staff

Date:

01/14/2020

Subject:

Fiscal Policy & Taxes

Final/Annual Reports

2019 Tax Expenditure Evaluation Interim Study Committee Final Report

Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.

Publishing Agency:

Legislative Council Staff

Date:

01/06/2020

Subjects:

Fiscal Policy & Taxes

General Assembly

Issue Briefs

The Specific Ownership Tax (20-01)

In place of property taxes, Colorado citizens pay the specific ownership tax (SOT) on their vehicles. This issue brief provides an overview of the SOT, describes how the SOT is calculated, lists the SOT exemptions, and describes its collection and distribution.

Publishing Agency:

Legislative Council Staff

Date:

01/03/2020

Subjects:

Fiscal Policy & Taxes

Transportation & Motor Vehicles

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