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Tax Expenditure Evaluation

Wholesales Sales Tax Exemption

Report No. 2018-TE12

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

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Fiscal Policy & Taxes


Staff Publications

2018 Folleto Informativo (Blue Book en Español)

Este cuadernillo proporciona información sobre las trece medidas de la balota del 6 de noviembre de 2018 para todo el estado y sobre los jueces que están en la balota y se presentan para retención en su área.

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Publishing Agency:
Subjects:
  • Elections & Redistricting


Summary of Major Legislation

Summary of Corrections Legislation (2018)

During the 2018 legislative session, the General Assembly introduced numerous bills concerning the state’s correctional system and associated issues.

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Publishing Agency:
Subjects:
  • Crimes, Corrections, & Enforcement


Summary of Major Legislation

Summary of 2018 Fiscal Policy and Taxes Legislation

The General Assembly considered bills that modified the responsibilities of the Colorado Department of Revenue (DOR), clarified taxing requirements, and made changes to the tax remittance process. 

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Publishing Agency:
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget

Summary of Major Legislation

Summary of Agriculture Legislation (2018)

During the 2018 legislative session, the General Assembly considered measures to add millet to Colorado's list of agricultural commodities; allow chiropractors to practice on animals; regulate industrial hemp; promote employment opportunities for young and beginning farmers; and continue and modernize existing agricultural programs and laws.

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Publishing Agency:
Subjects:
  • Agriculture

Summary of Major Legislation

Summary of Energy Legislation (2018)

During the 2018 legislative session, the General Assembly considered measures concerning the Colorado Energy Office, oil and natural gas regulations, and energy storage systems.

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Publishing Agency:
Subjects:
  • Energy
  • Natural Resources & Environment

Summary of Major Legislation

Summary of Children and Domestic Matters Legislation (2018)

During the 2018 legislative session, the General Assembly considered measures related to child welfare and foster care, youth mental health and suicide prevention, child abuse prevention, the juvenile justice system, and other aspects of family law. The bills described in this document passed and became law, unless otherwise noted.

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Publishing Agency:
Subjects:
  • Children & Domestic Matters
  • Human Services

Summary of Major Legislation

Summary of Marijuana Legislation (2018)

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.

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Publishing Agency:
Subjects:
  • Liquor, Tobacco, & Marijuana

Summary of Major Legislation

Summary of Liquor Legislation (2018)

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.

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Publishing Agency:
Subjects:
  • Liquor, Tobacco, & Marijuana


Summary of Major Legislation

Summary of Insurance Legislation (2018)

During the 2018 legislative session, the General Assembly considered measures related to title insurance, records access for insurance agents, and workers' compensation insurance.

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Publishing Agency:
Subjects:
  • Insurance

Summary of Major Legislation

Summary of 2018 Financial Services & Commerce Legislation

The General Assembly considered, but did not pass, several bills attempting to define cryptocurrency in law and clarify how it is regulated. In addition, the General Assembly passed legislation related to security freezes on credit reports of minors.

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Publishing Agency:
Subjects:
  • Financial Services & Commerce

Summary of Major Legislation

Summary of Business & Economic Development Legislation (2018)

During the 2018 legislative session, the General Assembly considered bills encouraging economic development in the state; bills relating to disclosures for rental car companies and rates for parts and labor by motor vehicle manufacturers; and bills that continued regulation of mortgage lenders, made changes to the regulation of real estate appraisers, and modified licensing requirements of real estate brokers.

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Publishing Agency:
Subjects:
  • Business & Economic Development
  • Labor & Employment

Summary of Major Legislation

Summary of Health Care Legislation (2018)

During the 2018 legislative session, the General Assembly considered a number of measures related to Medicaid, insurance carriers, and health care facilities.  It also considered measures concerning substance use disorders, health care costs, and the health care workforce.

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Subjects:
  • Health Care & Health Insurance

Summary of Major Legislation

Summary of Human Services Legislation (2018)

During the 2018 legislative session, the General Assembly considered measures related to increasing access to behavioral health services, increasing capacity for competency restoration, protecting children in foster care, child care assistance funding, and increasing the effectiveness of other human services programs.

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Subjects:
  • Human Services

Summary of Major Legislation

Summary of Public Health Legislation (2018)

During the 2018 session, the General Assembly considered bills related to suicide prevention, requests to study public health effects, changes to certificates and databases overseen by the Department of Public Health and Environment (CDPHE), nad other public health-related legislation.

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Publishing Agency:
Subjects:
  • Public Health

Summary of Major Legislation

Summary of Capital Construction Legislation (2018)

During the 2018 legislative session, the General Assembly considered a number of bills affecting funding for capital construction and the duties of the Capital Development Committee (CDC).

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Publishing Agency:
Subjects:
  • Capital Construction
  • State Government
  • State Revenue & Budget

Issue Briefs

Energy Generation, Distribution, and Regulation (18-11)

This issue brief provides information on electric utilities in Colorado, and how utilities generate and distribute electricity to Colorado homes and businesses.  The issue brief also describes the regulation of investor-owned electric utilities by the Public Utilities Commission (PUC).

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Publishing Agency:
Subjects:
  • Business & Economic Development
  • Energy

Summary of Major Legislation

Summary of State Government Legislation (2018)

During the 2018 legislative session, the General Assembly considered measures related to state agencies and employees, boards and commissions, the Colorado Public Employees’ Retirement Association, the General Assembly, the Colorado Open Records Act, and firearms. 

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Publishing Agency:
Subjects:
  • State Government

Staff Publications

Financing Public Schools FY 2018-2019

House Bill 18-1379 amends the Public School Finance Act of 1994 to provide funding for school districts in FY 2018‑19.  The bill was signed by the Governor on May 24, 2018, and became effective on that date.  House Bill 18-1322, the "Long Bill," appropriates most of the state aid distributed to school districts.  The following summarizes the primary funding changes contained in these bills.

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Publishing Agency:
Subjects:
  • Education & School Finance (Pre & K-12)