The Colorado Department of Revenue, Division of Taxation, is convening a workgroup meeting to discuss the promulgation of the following revised retail marijuana sales and excise tax rules. The workgroup meeting will take place on March 28, 2023, at 10 a.m. at 1881 Pierce Street, Entrance B, Room 110, Lakewood, CO 80214. The Department will also provide the option to participate via video conference for those who wish to participate remotely. If you would like to participate by video conference, please email us at dor_taxrules@state.co.us to request the login information. The Department has also created a Virtual Workgroup Guide that provides additional guidance for participants participating remotely. Additional information on how to participate in the workgroup is discussed below.
The Department has prepared draft rules to aid in the process of soliciting public comments. Additionally, here is a redline version of the changes made to the rules.
The agenda for the workgroup can be found here.
- Rule 39-28.8-101. Retail Marijuana Definitions. The purpose of the amendments to this rule is to establish definitions for terms used in 1 CCR 201-18 regarding retail marijuana sales tax and retail marijuana excise tax.
- Rule 39-28.8-201. Retail Marijuana Sales Tax Procedures. The purpose of the amendment to this rule is to establish procedures governing the collection, administration, and enforcement of the retail marijuana sales tax.
- Rule 39-28.8-202. Retail Marijuana Sales Tax Imposition and Collection. The purpose of the amendment to this rule is to provide guidance regarding the imposition and collection of the retail marijuana sales tax and the applicability of the retail marijuana sales tax to wholesale sales.
- Rule 39-28.8-302–1. Average Market Rate. The purpose of this new rule is to establish rules governing the calculation of the average market rate for purposes of the retail marijuana excise tax.
- Rule 39-28.8-302–2. Retail Marijuana Excise Tax Imposition and Calculation. The purpose of the amendment to this rule is to provide guidance regarding the imposition and calculation of the retail marijuana excise tax.
- Rule 39-28.8-303. Recordkeeping Requirements. The purpose of this new rule is to detail the recordkeeping requirements for the retail marijuana excise tax.
- Rule 39-28.8-304. Retail Marijuana Excise Tax Procedures. The purpose of the amendment to this rule is to establish procedures governing the collection, administration, and enforcement of the retail marijuana excise tax.
What is a workgroup?
A workgroup is a forum for the Department to gather information from the public for the development of new rules or for the revision of existing rules. Workgroups occur in advance of a rulemaking hearing and may or may not incorporate draft rules. The workgroup consists of individuals who have knowledge of the issues being discussed. The workgroup members will be asked to provide their input and insight, along with constructive feedback and suggestions, in an open discussion format.
How to participate?
- Attend the workgroup meeting scheduled for March 28, 2023, at 10:00 a.m. No registration is required. People willing to share their knowledge on the workgroup topic are encouraged to attend and participate.
This workgroup meeting has the option to participate virtually using the Zoom platform. If a workgroup member chooses to participate virtually, video conferencing equipment and an adequate Internet connection are recommended but not required (participation by video is optional). Connecting through the Zoom website or desktop client offers additional features than the phone conferencing options. Participants may choose to leave their cameras off.
Workgroup meetings are recorded, and may be reviewed afterward by those who are unavailable at the scheduled meeting time. Email dor_taxrules@state.co.us to request video conference information or to obtain access to the recording.
People wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 871 5655 9613
- Submit comments on the draft rules by 5:00 p.m. on March 28, 2023. Prior to commenting, review any existing rules, the related statutes or legislation, and the draft rules or tax topic being discussed. Then provide feedback or input on necessary changes or additions to the rules or any guidance that needs to be included in the rules. All feedback is welcome, but the most useful feedback includes specific language to be added to, removed from, or changed in the draft rules, and the statutory basis for the changes. Comments should be submitted by email to dor_taxrules@state.co.us. Written comments are encouraged even if you are able to attend the workgroup meeting.