Article Body
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 emergency rule, as well as the statement of emergency justification and adoption, can be accessed using the hyperlink below and can be found on the Department's website. The emergency rule will be published in the Colorado Register on September 10, 2026. The temporary emergency rule will remain in effect until superseded by the permanent rule, which the Department expects to take effect on September 30, 2026.
Emergency Rule:
- Rule 39-28.8-301. Retail Marijuana Excise Tax. The emergency rule repeals and repromulgates the excise tax rules to restructure the rules so the rules for the retail marijuana excise tax are consolidated into a single rule. Specifically, the rule provides guidance regarding the imposition and calculation of the retail marijuana excise tax; establishes rules governing the calculation of the average market rate for purposes of the retail marijuana excise tax; and establishes procedures governing the collection, administration, and enforcement of the retail marijuana excise tax.