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 current state law and regulations pertaining to medical and retail marijuana, and discusses the role of local governments regulating marijuana.
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)