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,...
Final Report to the Colorado General Assembly by the Legislative Oversight Committee Concerning Tax Policy.
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...
This memorandum provides information on state tax expenditures for renewable energy resources. State tax expenditures include individual and corporate income tax credits, deductions, and exemptions, and sales and use tax exemptions. Renewable energy resources include solar, wind, geothermal,...
Summary report for the Legislative Oversight Committee Concerning Tax Policy & Task Force.
The Sales and Use Tax Simplification Task Force (task force) was originally created in 2017 pursuant to House Bill 17-1216. In its original form, the task force was scheduled to be repealed in 2020. However,...
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2019‑20 state fiscal years and preliminary numbers for the 2020‑21 and 2021‑22 state fiscal years. It also reflects the actions of the General Assembly and Governor in spending...
Report No. 2021-TE24
Report No. 2021-TE25
Report No. 2021-TE26
Report No. 2021-TE
During the 2021 legislative session, the General Assembly passed numerous measures related to the liquor, gaming, and marijuana industries.
Report No. 2021-TE21
Report No. 2021-TE22
Report No. 2021-TE23
Report No. 2021-TE15
Report No. 2021-TE16
Report No. 2021-TE17
Report No. 2021-TE18
Report No. 2021-TE19
Report No. 2021-TE20
Report No. 2021-TE14
Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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,...
This issue brief provides a summary of the federal legislation that was passed in response to the COVID‑19, or coronavirus, public health emergency.
This memorandum provides information on how revenue changes in legislative measures may impact the state’s flexibility in using its $3.8 billion allocation of federal American Rescue Plan Act (ARPA) funds. This memorandum will be updated as additional federal guidance becomes available and...