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Report No. 2020-TE5

Report No. 2020-TE6

Report No. 2019-TE25

Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.

Report No. 2019-TE21

This issue brief provides an overview of Colorado’s laws, at both the state and local level, related to the personal cultivation of marijuana.

During the 2019 legislative session, the General Assembly considered a number of bills related to the regulation of liquor, tobacco/nicotine, and marijuana.

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, a supplementary legal agreement that Colorado signed in 2018.

This 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, a supplementary legal agreement that Colorado signed this year.  This memorandum presents the anticipated effects of the new settlement on future payments. The state is expected to receive $86.0 million in 2019 and $85.7 million in 2020.

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 for FY 2017-18 from the Marijuana Tax Cash Fund to fund various programs related to the legalization of marijuana.

This memorandum presents the impact of Senate Bill 17-267 on special districts that previously assessed sales taxes on retail marijuana transactions.

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. In April 2016, the state received $92.3 million. This memorandum presents the distribution of the 2016 payment and forecasts payments through 2019.

Presented to the Joint Finance Committee at its January 5, 2017, meeting.

Final Report to the Colorado General Assembly by Legalized Marijuana Cost-Benefit Analysis Interim Study Committee

Colorado voters legalized the use of medical marijuana in 2000 and retail marijuana in 2012 through amendments to the Colorado Constitution. This issue brief provides an overview of current state law and regulations pertaining to medical and retail marijuana, and discusses the role of local governments in regulating marijuana. The federal government considers all marijuana to be a Schedule I controlled substance with no currently accepted medical use and a high potential for abuse. As such, the federal government does not have a direct role in marijuana regulation.

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. Additionally, retail marijuana is subject to a 10 percent sales tax, levied on retail sales, and a 15 percent excise tax, levied on the first transfer of marijuana from a wholesaler to a processor or retailer.

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 2017-18.  Most of this money will be used to fund health care programs across the state.

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 enforcement.