News Article

The Colorado Department of Revenue, Division of Taxation, will hold a virtual public rulemaking hearing regarding retail marijuana tax rules at 10:00 a.m. on October 15, 2026.

The proposed rules reflect changes based on comments provided at the June 30, 2026, hearing.

Due to a clerical error, the Department filed the incorrect adopted version of the permanent rules in the Secretary of State’s eDocket system. The filed version did not include the amendments made in response to comments received at the June 30, 2026, hearing.

The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding drafts of the following new and amended rules. The Department has prepared drafts to aid in the process of soliciting public comments.

Income Tax Rules:

On August 4, 2026, the Colorado Department of Revenue, Division of Taxation, adopted a new retail marijuana tax rule. The adoption was based on the public rulemaking hearing held on June 30, 2026.

Prior to the public rulemaking hearing, the Department held a workgroup meeting on March 28, 2023, and several others in the years before.

On August 4, 2026, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to ensure the timely creation of average market rate categories as required by House Bill 26-1077.

The Colorado Department of Revenue, Division of Taxation, previously announced a workgroup meeting to discuss the development of new rules with respect to legislative changes made to computer software enacted in House Bill 26-1223 on August 6, 2026, at 10:00 a.m. Due to unforeseen circumstances, the Department must reschedule this meeting.

On  July 7, 2026, the Colorado Department of Revenue, Division of Taxation, adopted Special Rule 46 regarding sales tax on leases. The Division also repealed Rules 39-26-102(23) and 39-26-713-1. The adoption and repeals were based on the public rulemaking hearing held on June 4, 2026.

The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the development of new rules with respect to legislative changes made to computer software enacted in House Bill 26-1223. The Department has not drafted rules for this workgroup, and is instead seeking input from the public to help determine what issues and guidance the rules should provide.

On June 30, 2026, the Colorado Department of Revenue, Division of Taxation, adopted 11 rules related to the master settlement agreement, tobacco and nicotine products, and the motor vehicle daily rental fees. The adoption was based on the public rulemaking hearing held on May 19, 2026.

The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the promulgation of a revised sales tax rule regarding food. The Department has prepared the draft rule and corresponding guidance publication linked below to aid in the process of soliciting public comments.

The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the promulgation of a new rule regarding the qualified care worker income tax credit. The Department has prepared the draft rule below to aid in the process of soliciting public comments.