Second Regular Session | 73rd General Assembly
CogaBart Dev siteThis document provides a summary of major marijuana legislation considered by the General Assembly during the 2014 legislative session.
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...
This issue brief provides an overview of marijuana tax revenue. Three state taxes apply to marijuana, with medical and retail marijuana taxed differently. Both medical and retail marijuana are subject to the existing 2.9 percent state sales tax, which is applied to most purchases in the state....
In FY 2014-15, the state received $286.0 million from tobacco-related sources. These include taxes on cigarettes and other tobacco products and payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. This issue brief describes the sources and uses of this revenue...
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. In April 2015, the state received $88.1 million. This memorandum presents the distribution of the received payment from 2015 and forecasts payments and distributions through FY 2017...
This issue brief discusses the various offenses related to driving under the influence of drugs or alcohol in Colorado, and their associated criminal and administrative penalties.
Colorado has a complex framework of laws regulating the manufacture, distribution, sale, and consumption of alcohol in the state. This issue brief outlines Colorado liquor laws; the regulatory structure; government revenue streams; and the role of state and local governments in licensing and...
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,...
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...
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.
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...