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.
Second Regular Session | 74th General Assembly
Colorado General AssemblyFinal Report to the Colorado General Assembly by the Sales and Use Tax Task Force.
Tax Expenditure Evaluation Interim Study Committee Summary Report.
Summary Report for the School Safety Committee to the Legislative Council.
This memorandum memorializes the process for requesting and preparing Demographic Notes (notes) pursuant to Section 2-2-322.5, C.R.S. It outlines the number of notes per session, the process for requesting notes, the preparation and timing of notes, and the preparation of revised and final notes...
Procedures for Demographic Notes Form
In the United States, one of the largest purchases a person makes besides a home is a motor vehicle. To protect consumers and promote trust in the motor vehicle industry, states and the federal government regulate the manufacturing, safety, and sale of motor vehicles. This issue brief...
Final report to the Colorado General Assembly by the Early Childhood and School Readiness Legislative Commission. The purpose of this commission is to study issues related to early childhood and school readiness in order to improve the state’s early childhood policies.
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 School Safety Committee. This committee was created by a resolution adopted by the Executive Committee of the Legislative Council during the 2019 legislative interim. The purpose of this committee was to study how violence at, and threats of...
In place of property taxes, Colorado citizens pay the specific ownership tax (SOT) on their vehicles. This issue brief provides an overview of the SOT, describes how the SOT is calculated, lists the SOT exemptions, and describes its collection and distribution.
Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.
Final Report to the Colorado General Assembly by the Colorado Youth Advisory Council Review Committee.
When Colorado taxpayers file their 2019 income taxes, they will pay tax at a rate of 4.50 percent, rather than the state’s usual 4.63 percent rate. The rate reduction affects state income tax payments by all taxpayers, including individuals, corporations, non-corporate businesses, and other...
A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in...
This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...
This memorandum provides information concerning severance taxes in Colorado and eight other western states. The memo provides detailed information on Colorado’s severance tax structure, including estimates for the current value of the ad valorem tax credit and the stripper well exemption. ...
The quality of child care and early childhood education (ECE) are key concerns for parents and policymakers alike. Whether daycare, preschool, or another setting, child care and ECE allow parents to remain in the workforce and improve the school readiness of children. This issue brief...
2019 Colorado School District Cost of Living Analysis
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,...
On March 11, 2020, Governor Polis issued Executive Order D 2020 003, declaring a disaster emergency pursuant to state law due to the presence of coronavirus disease 2019 (COVID‑19). The disaster emergency declaration triggers certain provisions in the Colorado Constitution and state law....
This memorandum provides an overview of various federal, state, and local programs and resources that are available to provide assistance to small businesses in Colorado during the COVID-19 public health emergency.
This memorandum provides information related to state and federal laws prohibiting price gouging during declared disaster emergencies.
This issue brief provides a summary of the federal legislation that was passed in response to the COVID‑19, or coronavirus, public health emergency.
In the midst of school closures across the state due to the COVID-19 outbreak, schools and state agencies are working to ensure that K-12 students continue to receive academic support. Legislative Council Staff is committed to providing members of the Colorado General Assembly and other...