Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. In April 2016, the state received $92.3 million. This memorandum presents the distribution of the 2016 payment and forecasts payments through 2019.

This memorandum provides information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a “tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate...

Public-private partnerships have become integral to developing infrastructure in Colorado and across the country. This issue brief describes public-private partnerships and summarizes public-private partnership law in Colorado.

Economic Outlook for the U.S. and Colorado

The ongoing expansion in the U.S. economy is fueld by consumer contributions.

This issue brief provides an overview of filing considerations for military service persons and tax breaks for military income.

The purchase of goods and services by most executive branch agencies in Colorado is generally governed by the state procurement code and rules (code and rules).  The code and rules are designed to ensure the fair treatment of people seeking to do business with the state, to foster broad-based...