In late 2016/early 2017 the Colorado Department of Transportation (CDOT) conducted an operational pilot of the Road Usage Charge (RUC) concept as a possible transportation funding replacement to the state gas tax. The Colorado Road Usage Charge Pilot Program (RUCPP) involved a total of 147 participating vehicles that used one of three mileage-reporting mechanisms to record miles traveled and simulate fees based on that travel. Overall support for the operational pilot and the RUC concept itself remained high among pilot participants and there were no major technical issues encountered. A number of policy-related issues were identified throughout the course of the pilot. This report provides a summary of the RUCPP.
Three state taxes apply to marijuana, but medical and retail marijuana are taxed differently. Both medical and retail marijuana are subject to the 2.9 percent state sales tax, which is applied to most purchases in the state. Tax revenue collected from the sale of marijuana is deposited in two different funds: the Building Excellent Schools Today (BEST) Fund and the Marijuana Tax Cash Fund (MCTF)