Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 


Request for Stakeholder Input - Retail Marijuana Tax Rule to Conform to Legislation

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The Colorado Department of Revenue, Division of Taxation, is seeking input from stakeholders regarding drafts of the following amended rule. The Department has prepared the following draft to aid in the process of soliciting public comments.

  • Rule 39-28.8-101. Retail Marijuana Definitions.  The purpose of this rule is to update the rule to reflect the statutory changes made by Senate Bill 19-224, which combined the Colorado Retail Marijuana Code and Colorado Medical Marijuana Code into a singular Colorado Marijuana Code, and reorganized Title 44, Article 12 to Title 44, Article 10.

Due to the ongoing public health emergency, the Department does not plan to convene a stakeholder workgroup prior to formal rulemaking.  In lieu of a workgroup, we would greatly appreciate written feedback on the proposed rule. Please submit comments on the draft rule by emailing your comments to  Written comments will be accepted through September 25, 2020.

After evaluating the comments we receive, the Department will determine whether the draft rule should move forward and, if so, whether further revisions to the rule are necessary.  If the Department moves forward with the proposed rule, additional comments will be accepted following a notice of proposed rulemaking.  Thank you in advance for your input.