Marijuana Sales Tax Special Districts

SB17-267 removed some special districts' ability to levy sales taxes on retail marijuana sales as of July 1, 2017. SB18-088 clarified that the special districts authorized by prior voter approval to tax retail marijuana sales before July 1, 2017  may continue to do so. The Colorado General Assembly found it necessary to enact this bill to be retroactive, but not retrospective, in an effort to alleviate the unfair burden on sellers and purchasers to recover the sales tax from July 1, 2017  through February 22, 2018 (the date SB18-088 was signed into law).
 
Retail marijuana businesses in the affected special districts will resume collecting special district sales taxes on sales of retail marijuana and retail marijuana products beginning on either May 1, 2018 or July 1, 2018, which are mutually agreed upon dates between the Department of Revenue and each of the special districts. Here is an overview of the special districts and the effective dates:

Special districts that began to collecting tax on retail marijuana on May 1, 2018: 

  • Gunnison Valley RTA
  • Montezuma HSD
  • Edwards Metro District
  • Summit MHA
  • Bachelors Gulch Metro District
  • Two Rivers Metro District

Special districts began to collecting tax on retail marijuana on July 1, 2018: 

  • Regional Transportation District (RTD)
  • Scientific and Cultural Facilities District (SCFD)
  • San Miguel RTA
  • Pike Peak RTA
  • Roaring Fork RTS 
  • Mt. Vernon Country Club Metro District