1. Where can I find information regarding whether the sale of marijuana has been allowed by my city or county?
Also, the Colorado Department of Revenue - Marijuana Enforcement Division (MED) has additional information under "Local Authorities Allowing Regulated Marijuana Businesses" on the Marijuana Business License web page. Please note that this list is not comprehensive, rather, it is based on information provided to the Department by local authorities.
2. What is contract price?
The Contract Price is defined as "the invoice price charged by a retail marijuana cultivation facility to each (unaffiliated retail marijuana business)licensed purchaser for each sale or transfer of unprocessed retail marijuana, exclusive of any tax that is included in the written invoice price, and exclusive of any discount or other reduction."
4. How do I file my sales and/or excise tax returns with the Department?
6. Am I required to obtain a sales tax license for my marijuana business?
Please see the Marijuana Sales Tax License web page for information on the types of license(s) you may need to register with the Colorado Department of Revenue Taxation Division.
8. How do I know which categories to report my products in on the AMR section of the Retail Marijuana Excise Tax Return?
You should report in the same categories on your Retail Marijuana Excise Tax Return as you reported in METRC.
These categories are described in the FYI Excise 23 Guidance Publication. For more information on how to report specific products in METRC, contact the Marijuana Enforcement Division.
9. How do I file a refund for overpaid tax?
10. Where can I find out more information about the total amount of marijuana tax collected?
For more information on marijuana tax data, including local government tax distributions (from the special sales tax), please review the information provided at CDOR.Colorado.gov/data-and-reports/marijuana-data. Note that local jurisdictions may apply additional taxes, which the Department does not collect or report on.
12. How do I apply or complete my application for medical marijuana card?
See the How to apply for a Colorado medical marijuana cards webpage.
Review the Marijuana Taxes Guidance Publications for more information.