The Colorado Department of Revenue, Division of Taxation, will hold a virtual public rulemaking hearing regarding the retail marijuana tax rules at 10:00am on June 30, 2026.
This hearing will be conducted virtually and will be recorded. The Department has created a Virtual Rulemaking Hearing Guide that provides additional information for participants.
You can access a copy of the proposed rules, the previous workgroup recordings, comments submitted to the Department, and other materials through the public drive for this rulemaking. The rulemaking hearing recording will also be posted on the public drive after it is held.
Proposed Rules:
1 CCR 201-18. Retail Marijuana Tax. The proposed rule repeals and repromulgates all the existing rules in 1 CCR 201-18. The purpose of this repromulgation is to restructure the rules so the rules for the retail marijuana sales tax and retail marijuana excise tax, respectively, are consolidated into a single rule for each tax type.
- Rule 39-28.8-201. Retail Marijuana Sales Tax. The purpose of this rule is to provide guidance regarding the imposition of the retail marijuana sales tax; provide guidance regarding the applicability of the retail marijuana sales tax to wholesale sales; and establish procedures governing the collection, administration, and enforcement of the retail marijuana sales tax.
- Rule 39-28.8-301. Retail Marijuana Excise Tax. The purpose of this rule is to provide guidance regarding the imposition and calculation of the retail marijuana excise tax; establish rules governing the calculation of the average market rate for purposes of the retail marijuana excise tax; and establish procedures governing the collection, administration, and enforcement of the retail marijuana excise tax.
The Department encourages the public to participate through video conference because of additional participation features it provides. Participants are welcome to use a webcam to appear by video but can also leave their video camera off.
Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 871 9038 6926
The Department will accept oral and written comments on these proposed rules. Oral comments will be accepted by video and telephone conference at the hearing. Written comments may be submitted to dor_taxrules@state.co.us in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 P.M. on June 30, 2026. A recording of the hearing, and all written comments submitted will be published in the public drive.
You can find the proposed rules, and a statement of basis and purpose, at the link above. You may also find this information on the Division’s website.
The proposed rules will be published in the Colorado Register on June 10, 2026.
The Department would appreciate your feedback to help measure and improve the success of the rulemaking program. If you participate in the rulemaking process, you are invited to complete a short survey. Follow the link and choose the "I participated in the Rulemaking Process (written comments, workgroup meeting, or hearing)" option.