Marijuana Tax | Frequently Asked Questions
What is Marijuana Tax?
Marijuana Excise Tax
Average Market Rate (AMR)
Marijuana Retail Sales Tax
Special Sales Tax Districts
Tax License Requirements
Local Government Information
Marijuana Enforcement Division
Frequently Asked Questions
1. Where can I find information regarding whether the sale of marijuana has been allowed by my city or county?
Contact your local city or county to find out what their rules on marijuana may be. You may be able to find contact information for your city or county at Colorado Counties Inc. (CCI) or the Colorado Municipal League (CML).
Also, the Colorado Department of Revenue - Marijuana Enforcement Division (MED) issues and updates the following reports "Local Authorities Allowing Medical Marijuana" and "Local Authorities Allowing Retail Marijuana" on the MED Web site under Quick Answers. Please note that this list is not comprehensive; rather, it is based on information provided to the Department by local authorities.
2. What is contract price?
The Contract Price is defined as “the invoice price charged by a retail marijuana cultivation facility to each (unaffiliated retail marijuana business) licensed purchaser for each sale or transfer of unprocessed retail marijuana, exclusive of any tax that is included in the written invoice price, and exclusive of any discount or other reduction.”
3. Where can I find the current and prior period Average Market Rate (AMR)?
4. How do I file my sales and/or excise tax returns with the Department?
5. Where do I find instructions for how to complete the Marijuana Excise Tax Return?
Select an Option Below:
- August - December 2017 filing periods
- January - December 2018 filing periods
- January 2019 and onward