Sales and Use Tax Simplification Task Force 2019 Final Report
Final Report to the Colorado General Assembly by the Sales and Use Tax Task Force.
2024 Regular Session
CogaBart Dev siteFinal Report to the Colorado General Assembly by the Sales and Use Tax Task Force.
Economic Outlook for the U.S. and Colorado
The ongoing expansion in the U.S. economy is fueld by consumer contributions.
The Colorado Open Records Act (CORA) 1 creates a presumption in favor of public access to government documents. This issue brief addresses CORA’s two threshold questions: 1) what is and is not considered a public record; and 2) which public records are exempt from disclosure. It also briefly...
Understanding the State Budget: The Big Picture
Information technology (IT) is used by every state agency to make operations more efficient and services more widely available to the citizens of Colorado. Along with other day-to-day expenses of state government, expenses related to IT are paid through the operating budget in the state's annual...
The day-to-day expenses of state government are paid through the operating budget in the state's annual budget bill. Expenses related to new construction, renovation, or maintenance of the state's capital assets are paid through the capital budget. This issue brief outlines the types of...
Following voter approval of Referendum A in the 2000 General Election, the senior homestead property tax exemption became available beginning in property tax year 2002. The number of seniors claiming the exemption has grown over time, from 123,326 qualifying seniors in 2002 to 234,677 seniors...
Table 1 shows the availability of the historic property preservation income tax credit and the cleanroom machinery sales and use tax exemption, each of which is available only when the Legislative Council Staff forecast indicates that General Fund revenue will be sufficient to allow General Fund...
Economic Outlook for the U.S. and Colorado
The ongoing expansion in the U.S. economy is fueld by consumer contributions.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2018-19. 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,...
Senate Bill 16-197, signed into law on June 10, 2016, makes significant changes to laws regulating the retail sale of fermented malt beverages (3.2 percent alcohol by weight beer, commonly known as 3.2 beer), full-strength beer, wine, and spirits for off-premises consumption. This issue brief...