Second Regular Session | 74th General Assembly
Colorado General AssemblyThis memorandum responds to your request for background information related to the January 1, 2019, transition to full-strength beer.
Report No. 2018-TE6
Report No. 2018-TE7
Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report.
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.
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.
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,...
During the 2017 legislative session, the General Assembly considered measures recommended by an interim committee studying marijuana and measures related to taxes, the gray market, business licensing, the Governor’s Office of Marijuana Coordination, crimes, and private consumption clubs.
During the 2017 legislative session, the General Assembly considered measures related to the cleanup of Senate Bill 16-197, liquor licensees’ operations, wine, and higher education campuses.
The memorandum describes how marijuana is taxed and how marijuana tax revenue is distributed. In FY 2016-17, state tax revenue from the marijuana industry totaled $211.1 million. Marijuana tax revenue is deposited in several different accounts. The General Assembly appropriated $100.5 million...
This memorandum presents the impact of Senate Bill 17-267 on special districts that previously assessed sales taxes on retail marijuana transactions.
Senate Bill 17-267, enacted during the 2017 legislative session, changes many aspects of fiscal policy for the state. This issue brief summarizes the bill’s principal components.