Second Regular Session | 74th General Assembly
Colorado General AssemblyReport No. 2019-TE22
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,...
Focus Colorado presents forecasts for the economy and state government revenue through FY 2016-17. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...
In 1992, voters approved an amendment to the Colorado Constitution — Article X, Section 20 — known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.
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...
Focus Colorado presents forecasts for the economy and state government revenue through FY 2016-17. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...
This issue brief provides a brief overview of unmanned aircraft systems (UAS), related federal and state regulations, and current uses and restrictions in Colorado.
Colorado's individual income tax form allows a taxpayer to make a voluntary contribution to any one of 15 funds, each of which benefits a program or charitable organization (organization). This issue brief provides information on the income tax "checkoff" program and the selection of...
This issue brief reviews the US-36 Express Lane Project, which involves the widening and reconstruction of US-36 between Federal Boulevard in Denver and Table Mesa Drive in Boulder. In the 1950s, this section of the highway opened as a four-lane toll road as an alternative to driving through...
State and federal regulations set standards for the size and weight of commercial vehicles operated on public highways. A commercial vehicle is any vehicle used for commerce or that has a gross vehicle weight rating of 10,000 pounds or more. For commercial vehicles that exceed the established...