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)
In lieu of issuing bonds, or using another form of long-term debt, the state often uses a form of lease-purchase agreement called certificates of participation (COPs) to finance the construction of its new facilities. A certificate refers to an investor's proportionate interest in the state's lease payments. COPs give the state the flexibility to build capital facilities even when funds are not available to pay for projects on a pay-as-you-go basis.
Vaccinations offer protection from common infectious diseases. Colorado law requires every child who is attending school in the state to present an up-to-date certificate of immunization. State law also allows for a student to be exempt from the immunization requirements for medical reasons, religious beliefs, or personal beliefs.
This issue brief outlines the licensing requirements involved in the distribution and retail sales of alcohol for off-site consumption. It also provides an overview of which states permit alcohol sales in grocery stores.
This issue brief provides a brief overview of unmanned aircraft systems (UAS), related federal and state regulations, and current uses and restrictions in Colorado.
This issue brief provides an overview of the financial assistance available to families needing child care and describes the state's licensing and regulation of child care.
This memorandum provides information on Colorado's construction defect laws This memorandum provides information on Colorado's construction defect laws the current construction defect laws in the state, provides a summary of a recent Denver Regional Council of Governments study of the Denver housing market, and gives a comparative view of the civil laws of Arizona, California, Nevada, and Texas as points of reference.
This issue brief discusses the five Medicaid waivers available to children. waivers available to children is a detailed agreement between CMS and a state that allows the state to expand Medicaid coverage by exempting the state from specific provisions of the federal Medicaid law.
Colorado has a complex framework of laws regulating the manufacture, distribution, sale, and consumption of alcohol in the state. This issue brief outlines Colorado liquor laws; the regulatory structure; government revenue streams; and the role of state and local governments in licensing and enforcement.
