State of Colorado

Marijuana Taxes, Licenses, and Fees Transfers and Distribution
January 2014 Sales Reported in February
February 2014
Reported

February 2013
Reported

Change

$

1,330,209
913,519
416,690

$

-

$ 1,330,209
913,519
416,690

N/A $
N/A
N/A

7,099,545
6,682,856
416,690

$

-

$

7,099,545
6,682,856
416,690

N/A
N/A
N/A

Retail Marijuana Sales Tax (10% rate) (5+6+7)
Local Government Distribution (15% of Total)
Marijuana Cash Fund Transfer (85% of Total)
Collections Not Yet Allocated*

$

1,401,568 $
210,269
1,191,534
(236)

-

$ 1,401,568
210,269
1,191,534
(236)

N/A $
N/A
N/A
N/A

1,401,568 $
210,269
1,191,534
(236)

-

$

1,401,568
210,269
1,191,534
(236)

N/A
N/A
N/A
N/A

Retail Marijuana Excise Tax (15% rate) (9+10+11)
Public School Capital Construction Assistance Fund Transfer
Marijuana Cash Fund Transfer
Collections Not Yet Allocated*

$

195,318
195,286
32

$

-

$

195,318
195,286
32

N/A $
N/A
N/A
N/A

195,318
195,286
32

$

-

$

195,318
195,286
32

N/A
N/A
N/A
N/A

12 Total Marijuana Tax Transfers and Distributions (1+4+8)

$

2,927,095

$

-

$ 2,927,095

N/A $

8,696,431

$

-

$

8,696,431

N/A

$

592,661
496,361
96,300

$

256,856
256,856

$

335,805
239,505
96,300

130.7% $
93.2%
N/A

4,152,913
4,056,613
96,300

$

2,790,647
2,790,647

$

1,362,266
1,265,966
96,300

48.8%
45.4%
N/A

$

3,114,404

$

256,856

$ 2,857,549

1112.5% $

12,443,992

$

2,790,647

$

9,653,345

345.9%

$

3,519,756

$

256,856

$ 3,262,901

1270.3% $

12,849,344

$

2,790,647

$ 10,058,697

360.4%

$

%

Year-to-Date
FY2013-14

Year-to-Date
FY2012-13

Change
$
%

TAXES

Line

1 Sales Tax Transfer to Marijuana Cash Fund (2.9% rate) (2+3)
2 Medical Marijuana
3 Retail Marijuana
4
5
6
7
8
9
10
11

LICENSES AND FEES
13 License and Application Fees Transfer to Marijuana Cash Fund (14+15)
14 Medical Marijuana
15 Retail Marijuana

TAXES, LICENSES, AND FEES TOTALS
16 Total Marijuana Cash Fund Transfers (1+6+10+13)
17 Total All Marijuana Taxes, Licenses, and Fees (12+13)

* Indicates those receipts that have posted to the accounting system but have not yet been reconciled to the relevant sales/excise tax return. These receipts may affect the precision of the calculations to transfer or
distribute the sales/excise taxes to their proper disposition.
Source: Colorado Department of Revenue
Prepared by: Office of Research and Analysis, (303) 866-5777 or dor_ora@state.co.us
Publish date: March 2014

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