Tax Expenditure Evaluation Crop Hail Insurance Premium Tax Exemption Report No. 2018-TE2 Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation Farm Close-Out Sales Tax Exemption Report No. 2018-TE3 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report. Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Hunger Relief Income Tax Credit & Crop and Livestock Contribution Corporate Income Tax Credit Report No. 2018-TE4 Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Human Services Download File
Tax Expenditure Evaluation Credit for Taxes Paid to Other States Report No. 2018-TE5 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report. Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Occasional Sale of Liquor by Public Auction Exemption Report No. 2018-TE6 Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana Download File
Tax Expenditure Evaluation Sacramental Wines Excise Tax Exemption Report No. 2018-TE7 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report. Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana Download File
Tax Expenditure Evaluation Long-Term Lodging Exemption Report No. 2018-TE8 Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report. Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Housing Download File
Tax Expenditure Evaluation Newsprint and Printer's Ink & Newspapers Exemptions Report No. 2018-TE9 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report. Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Sales to Charitable Organizations Exemption Report No. 2018-TE10 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report. Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Sales to Residents of Bordering States Exemption Report No. 2018-TE11 Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Wholesales Sales Tax Exemption Report No. 2018-TE12 Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report. Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Biogas Production Components Sales Tax Exemption Report No. 2018-TE13 Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Energy Fiscal Policy & Taxes Download File
Summary of Major Legislation Summary of 2018 Fiscal Policy and Taxes Legislation The General Assembly considered bills that modified the responsibilities of the Colorado Department of Revenue (DOR), clarified taxing requirements, and made changes to the tax remittance process. Release date: 2018-09-05 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Forecast June 2018 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, legislation passed by the General Assembly affecting the forecast is described throughout the report. Release date: 2018-06-20 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Fiscal Policy & Taxes Federal Tax Legislation Interested Persons Memo The passage of the federal Tax Cuts and Jobs Act (TCJA) is expected to increase Colorado’s state income tax revenue beginning in FY 2017-18 through at least FY 2026-27. Revenue impact estimates are currently unchanged from those published in the December 2017 Legislative Council Staff forecast. However, these estimates are subject to downside risk, where unexpected shifts in taxpayer behavior could result in significantly smaller revenue increases than those estimated. Release date: 2018-06-06 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes Download File
Summary of Major Legislation Summary of Tax and Finance Legislation (2017) The Colorado General Assembly considered a number of bills during the 2017 legislative session regarding the administration of taxes, and state taxes and tax programs. Release date: 2018-06-01 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Economic Outlook Presentation March 2018 Economic Outlook for the U.S. and Colorado The ongoing expansion in the U.S. economy is fueld by consumer contributions. Release date: 2018-03-19 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Forecast March 2018 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, legislation passed by the General Assembly affecting the forecast is described throughout the report. Release date: 2018-03-19 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Colorado State Budget Process Colorado State Budgeting Process Information Graphic Release date: 2017-12-26 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications December 2017 Economic & Budget Outlook This document accompanied the Legislative Council Staff presentation of the December 2017 economic and revenue forecast. Release date: 2017-12-20 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Forecast December 2017 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, legislation passed by the General Assembly affecting the forecast is described throughout the report. Release date: 2017-12-20 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Final/Annual Reports Sales and Use Tax Simplification Task Force Final Report Sales and Use Tax Simplification Task Force Final Report for 2017. Release date: 2017-11-02 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes Download File
Staff Publications Impacts of Senate Bill 17-267 on Special Districts This memorandum presents the impact of Senate Bill 17-267 on special districts that previously assessed sales taxes on retail marijuana transactions. Release date: 2017-09-26 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana Local Government Download File
Budget Related Publications Forecast September 2017 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, legislation passed by the General Assembly affecting the forecast is described throughout the report. Release date: 2017-09-20 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications September 2017 Economic and Revenue Outlook Presentation This document accompanied the Legislative Council Staff presentation of the September 2017 economic and revenue forecast. Release date: 2017-09-20 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File