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Second Regular Session | 74th General Assembly

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Staff Publications

Regulation of Electronic Nicotine Delivery Systems and Study of Youth Use

Subject

Liquor, Tobacco, & Marijuana

Agency

Legislative Council Staff

Published

01/07/2021

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

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Tax Expenditure Evaluation

Cigarette Excise Tax Stamp Discount and Tobacco Products Excise Tax Vendor Allowance

Report No. 2020-TE6

Publishing Agency:

Office of the State Auditor

Date:

01/21/2020

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

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...

Publishing Agency:

Office of the State Auditor

Date:

07/15/2019

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Interstate Sales of Alcohol Excise Tax Exemption

Report No. 2019-TE21

Publishing Agency:

Office of the State Auditor

Date:

07/15/2019

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Issue Briefs

Colorado Marijuana Personal Cultivation Laws (19-10)

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

Publishing Agency:

Legislative Council Staff

Date:

06/28/2019

Subject:

Liquor, Tobacco, & Marijuana

Summary of Major Legislation

Summary of Liquor, Tobacco/Nicotine, and Marijuana Legislation (2019)

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

Publishing Agency:

Legislative Council Staff

Date:

05/31/2019

Subject:

Liquor, Tobacco, & Marijuana

Staff Publications

2019 Tobacco Master Settlement Agreement Payment Forecast

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...

Publishing Agency:

Legislative Council Staff

Date:

01/29/2019

Subjects:

Liquor, Tobacco, & Marijuana

State Revenue & Budget

Staff Publications

Overview of the Transition from 3.2 to Full-Strength Beer

This memorandum responds to your request for background information related to the January 1, 2019, transition to full-strength beer.

Publishing Agency:

Legislative Council Staff

Date:

01/07/2019

Subject:

Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Occasional Sale of Liquor by Public Auction Exemption

Report No. 2018-TE6

Publishing Agency:

Office of the State Auditor

Date:

09/15/2018

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Sacramental Wines Excise Tax Exemption

Report No. 2018-TE7

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

Publishing Agency:

Office of the State Auditor

Date:

09/15/2018

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

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.

Publishing Agency:

Legislative Council Staff

Date:

08/29/2018

Subject:

Liquor, Tobacco, & Marijuana

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