This webpage covers common questions related to marijuana tax. For enforcement information, please see the Marijuana Enforcement Division webpage.
Do I Need to Get a Tax License for my Marijuana Business?
Please see the Marijuana Account License webpage for information on the types of license(s) you may need to register with the Colorado Department of Revenue Taxation Division.
Where Can I Find Retail Sales Tax Rates?
See Department publication DR 1002 “Colorado Sales/Use Tax Rates” for information about the taxability of marijuana and applicable tax rates.
Where Can I Find the Current and Prior Period Average Market Rate (AMR)?
Average Market Rates are listed on the Marijuana File webpage under Excise Tax.
How Do I File my Sales or Excise Taxes with the Department?
Please see the Marijuana File webpage for details on how to file sales and excise taxes.
Where Can I Find out More Information on the Amount of Marijuana Tax Collected?
For more information on marijuana tax data, including local government tax distributions (from the special sales tax), please see the Marijuana Tax Data webpage. Note that local jurisdictions may apply additional taxes, which we do not collect or report on.