Staff Publications Tax Expenditure Evaluation Interim Study Committee Summary Report Tax Expenditure Evaluation Interim Study Committee Summary Report. Release date: 2019-11-05 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes Download File
Final/Annual Reports 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. Release date: 2019-11-04 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes General Assembly Download File
Issue Briefs Colorado Gaming Tax Revenue and Distributions (19-17) In 1990, Colorado voters passed a constitutional amendment allowing limited gaming only in the cities of Central City, Black Hawk, and Cripple Creek. Limited gaming is defined as “the use of slot machines and the card games of blackjack and poker, each game having a maximum single bet of five dollars.” Voters expanded the limits on gaming in 2008 through the passage of Amendment 50 to the Colorado Constitution, thereby allowing the games of roulette and craps, bets of up to $100, and extended casino hours of operation. This issue brief looks at how casinos are tax Release date: 2019-10-22 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes Gaming, Lottery, & Racing Download File
Issue Briefs Road Usage Charge Programs (19-14) Transportation infrastructure in the United States is primarily funded through motor fuel (gas) taxes. Facing declining future revenues and increased construction costs, some states have begun to experiment with a new way of funding transportation: the road usage charge. This issue brief provides background information on road usage charges, along with information on road usage charge programs in Colorado and other states, and highlights trends and future policy considerations. Release date: 2019-09-23 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Transportation & Motor Vehicles Download File
Budget Related Publications Forecast September 2019 Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. 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, legislation passed by the General Assembly affecting the forecast is described throughout the report. Release date: 2019-09-18 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget
Tax Expenditure Evaluation Captive Insurance Premium Tax Exemptions Report No. 2019-TE27 Release date: 2019-09-13 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation In-State Investment Pre-1959 Insurance Premium Tax Deduction Report No. 2019-TE28 Release date: 2019-09-13 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation Surplus Lines Insurance Tax and Examination Fee Deduction Report No. 2019-TE29 Release date: 2019-09-13 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation Tax Expenditures Compilation Report, September 2019 Report No. 2019-TE Release date: 2019-09-13 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Fiscal Policy & Taxes Evaluating Tax Expenditure Legislation This memorandum provides information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a “tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate for certain persons, types of income, transactions, or property that results in reduced tax revenue.” Put simply, tax expenditures reduce the tax liability of qualifying taxpayers. In doing so, tax expenditures reduce the amount of revenue state and local governments collect. Release date: 2019-07-16 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Summary of Major Legislation Summary of 2019 Fiscal Policy and Taxes Legislation During the 2019 legislative session, the General Assembly considered a number of bills regarding fiscal policy, taxes, and financial services. Release date: 2019-07-16 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Energy Used for Industrial & Manufacturing Purposes Exemption Report No. 2019-TE20 Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report. Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Energy Fiscal Policy & Taxes Download File
Fiscal Policy & Taxes Tax Expenditure Evaluation: Interstate Sales of Alcohol Excise Tax Exemption Report No. 2019-TE21 Release date: 2019-07-15 Publishing Agency: Office of Legislative Legal Services Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Non-Profit Transit Agency Fuel Tax Exemption Report No. 2019-TE22 Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Off-Road Fuel Use Excise Tax Exemptions Report No. 2019-TE23 Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report. Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Corporate Deduction for Dividends Under Section 78 of the Internal Revenue Code Report No. 2019-TE24 Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Excise Tax for Unsalable Alcoholic Beverages Report No. 2019-TE25 Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report. Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana Download File
Tax Expenditure Evaluation Sales Tax Vendor Allowance Report No. 2019-TE26 Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Agricultural Applicator Aircraft Fuel Tax Exemption Report No. 2019-TE15 Note: A more recent evaluation was issued in August 2024. Click HERE to access the August 2024 report. Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Colorado Net Operating Loss Deduction for C-Corporations Report No. 2019-TE16 Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Compressed Natural Gas Supplied from a Residence Exemption Report No. 2019-TE17 Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Deductions for Assets Having a Higher Colorado Adjusted Basis than Federal Adjusted Basis Report No. 2019-TE18 Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Dyed Diesel Fuel Excise Tax Exemption Report No. 2019-TE19 Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report. Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Two Percent Loss and Bad Debt Allowances & Lost or Destroyed Fuel Tax Credit/Refund Report No. 2019-TE14 Note: A more recent evaluation was issued in June 2024. Click HERE to access the June 2024 report. Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Interstate Sales of Alcohol Excise Tax Exemption Report No. 2019-TE21 Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana Download File
