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.
To incorporate these changes into the permanent rule, the Department is filing this notice of proposed rulemaking. The proposed rule shows the changes to the rule adopted August 4, 2026.
Please note that the emergency rule filed under CCR eDocket tracking # 2026-00348 is currently in effect. This temporary rule does reflect the changes made to the excise tax rule following the June 30, 2026, hearing. Because the emergency rule is in effect, this notice of proposed rulemaking will not delay or alter the implementation of the new excise tax rule. For more information on the implementation of the new excise tax rule, please refer to the Division’s transitional guidance.
This hearing will be conducted virtually and will be recorded. Those interested in attending the hearing must register to participate virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides additional information for participants.
You can access the previous workgroup and rulemaking hearing 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 makes minor clarifying updates to the rules and is being heard to correct a clerical error.
- Rule 39-28.8-201. Retail Marijuana Sales Tax. The purpose of this rule is to include donations in the definition of a “transfer,” and to update the language in paragraph (3) of the rule to “wholesale transfers” instead of “wholesale sales.”
- Rule 39-28.8-301. Retail Marijuana Excise Tax. The purpose of this rule is to update certain definitions, make some clarifying updates to paragraphs (2), (3), and (5) of the rule, detail additional transitional rules for the calculation of the average market rate, and further explain recordkeeping requirements.
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. If you would like to virtually attend the rulemaking hearing, please register to participate virtually.
Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 860 7442 9486
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 October 15, 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. Note that it may take up to three business days before the text of the proposed rule is accessible on the Secretary of State’s website. The proposed rules will be published in the Colorado Register on September 25, 2026.