Marijuana Enforcement Division
The administration and oversight of legal cannabis businesses in Colorado is managed by several state agencies.
The Marijuana Enforcement Division, part of the Colorado Department of Revenue, is tasked with licensing and regulating the Medical and Retail Marijuana industries in the state. According to their website, their mission is to “promote public safety and reduce public harm” through consistent and functional regulation of the Colorado legal marijuana industry.
Retail Marijuana Taxes
Retail marijuana is subject to retail marijuana excise tax and a retail marijuana sales tax.
Colorado Marijuana Tax FAQ
Frequently asked questions about Marijuana Taxes in Colorado.
Disposition of Marijuana Tax Revenue
Per 39-28.8-501(6), C.R.S., “To increase transparency, the marijuana enforcement division shall include a link on its website that describes the disposition of the retail marijuana excise tax revenue and how the revenue from the fund was appropriated…”