Report No. 2019-TE27

Report No. 2019-TE29

Transportation infrastructure in the United States is primarily funded through motor fuel (gas) taxes. Facing declining future revenues and increased construction costs, some states have begun to experiment with a new way of funding transportation: the road usage charge.  This issue brief...

In 1990, Colorado voters passed a constitutional amendment allowing limited gaming only in the cities of Central City, Black Hawk, and Cripple Creek.  Limited gaming is defined as “the use of slot machines and the card games of blackjack and poker, each game having a maximum single bet of five...

Final Report to the Colorado General Assembly by the Sales and Use Tax Task Force.   

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...

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...

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.
 

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...

This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...

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,...

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.