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This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget. Colorado collected $231.1 million from the marijuana industry in FY 2024-25 primarily from three distinct taxes: 

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). The Tobacco MSA was reached in 1998 between certain tobacco manufacturers (known as “participating manufacturers”) and the governments of 52 states and territories. Under the MSA, participating tobacco manufacturers are released from health‑related claims associated with their products in exchange for making perpetual annual payments to states. Payments made to Colorado under this agreement are exempt from TABOR as a damage award.

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). The Tobacco MSA was reached in 1998 between certain tobacco manufacturers (known as “participating manufacturers”) and the governments of 52 states and territories. Under the MSA, participating tobacco manufacturers were released from health‑related claims associated with their products in exchange for making perpetual annual payments to states.

This handbook is designed to be a reference guide for legislators and the public on the topic of Colorado laws related to liquor licensing. It covers the three-tier regulatory structure; license and permit types; general licensing requirements; enforcement; taxes and fees; and recent legislation.

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). In April 2023, the state received $93.1 million, which was used to determine distributions to MSA-funded programs for the current FY 2023-24.

This publication provides an overview of marijuana laws in Colorado as well as marijuana licensing, marijuana in the state budget, regulations, federal law and jurisdictional issues, and additional resources.

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA).  In April 2022, the state received $88.2 million, which was used to determine distributions to MSA-funded programs for the current FY 2022-23.  This document presents a forecast for annual receipts from the Tobacco MSA through FY 2024-25.  The state is expected to receive $92.3 million in 2023; the actual amount received in 2023 will determine disbursements to MSA‑funded programs in FY 2023-24.  Payments are expected to be $89.8 million in 2024 and

This handbook is designed to be a reference guide for legislators and the public on the topic of Colorado laws related to liquor licensing.  It covers the three-tier regulatory structure; license and permit types; general licensing requirements; enforcement; taxes and fees; and recent legislation.

In FY 2020-21, Colorado received $314.5 million from tobacco-related sources.  These include taxes on cigarettes, other tobacco products, and nicotine products and payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement.  This memorandum describes the sources and uses of this revenue. 

The memorandum provides a summary of the laws and regulations regarding the hours of operation for licensed liquor, marijuana, and limited gaming businesses.

This memorandum provides an overview of Colorado's regulatory framework for electronic nicotine delivery systems (ENDS).

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.

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.

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