State of Colorado
Marijuana Taxes, Licenses, and Fees Transfers and Distribution
July 2014 Sales Reported in August
August 2014
Reported

Change

August 2013
Reported

$

%

Year-to-Date
FY2014-15

Year-to-Date
FY2013-14

Change
$

%

TAXES

Line

1 Sales Tax Transfer to Marijuana Cash Fund (2.9% rate) (2+3)
2 Medical Marijuana
3 Retail Marijuana

$

1,659,789
838,711
821,078

$

-

$ 1,659,789
838,711
821,078

N/A $
N/A
N/A

3,190,757
1,669,572
1,521,185

$

-

$ 3,190,757
1,669,572
1,521,185

N/A
N/A
N/A

4
5
6
7

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*

$

2,970,183
443,498
2,513,164
13,521

$

-

$ 2,970,183
443,498
2,513,164
13,521

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

5,443,809
811,729
4,599,812
32,269

$

-

$ 5,443,809
811,729
4,599,812
32,269

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*

$

1,397,930 $
1,399,496
(1,566)

-

$ 1,397,930
1,399,496
(1,566)

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

2,367,567
2,363,047
4,520

$

-

$ 2,367,567
2,363,047
4,520

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

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

$

6,027,901

$

-

$ 6,027,901

N/A $

11,002,133

$

-

$ 11,002,133

N/A

$

1,379,549
910,549
469,000

$

469,590
469,590

$

909,959
440,959
469,000

193.8% $
93.9%
N/A

2,927,402
1,950,912
976,490

$

901,826
901,826

$ 2,025,576
1,049,086
976,490

224.6%
116.3%
N/A

$

5,552,502

$

469,590

$ 5,082,912

1082.4% $

10,717,971

$

901,826

$ 9,816,145 1088.5%

$

7,407,450

$

469,590

$ 6,937,861

1477.4% $

13,929,535

$

901,826

$ 13,027,709 1444.6%

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, dor_ora@state.co.us
Publish date: September 2014

 State of Colorado
Marijuana Taxes, Licenses, and Fees Transfers and Distribution
August 2014 Sales Reported in September
September 2014 September 2013
Reported
Reported

Change
$

%

Year-to-Date
FY2014-15

Year-to-Date
FY2013-14

Change
$

%

TAXES

Line

1 Sales Tax Transfer to Marijuana Cash Fund (2.9% rate) (2+3)
2 Medical Marijuana
3 Retail Marijuana

$

1,892,780
935,807
956,973

$

-

$ 1,892,780
935,807
956,973

N/A $
N/A
N/A

5,083,537
2,605,379
2,478,158

$

-

$ 5,083,537
2,605,379
2,478,158

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*

$

3,307,078 $
496,211
2,811,874
(1,007)

-

$ 3,307,078
496,211
2,811,874
(1,007)

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

8,750,888
1,307,940
7,411,686
31,262

$

-

$ 8,750,888
1,307,940
7,411,686
31,262

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*

$

1,464,796
1,458,036
6,760

$

-

$ 1,464,796
1,458,036
6,760

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

3,832,363
3,821,083
11,280

$

-

$ 3,832,363
3,821,083
11,280

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

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

$

6,664,654

$

-

$ 6,664,654

N/A $

17,666,788

$

-

$ 17,666,788

N/A

$

1,076,513
828,853
247,660

$

645,231
645,231

$

66.8% $
28.5%
N/A

4,003,915
2,779,765
1,224,150

$

1,547,057
1,547,057

$ 2,456,858
1,232,708
1,224,150

158.8%
79.7%
N/A

$

5,781,167

$

645,231

$ 5,135,936

796.0% $

16,499,138

$

1,547,057

$ 14,952,081

966.5%

$

7,741,167

$

645,231

$ 7,095,937

1099.8% $

21,670,703

$

1,547,057

$ 20,123,646 1300.8%

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

431,282
183,622
247,660

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, dor_ora@state.co.us
Publish date: October 2014

 State of Colorado
Marijuana Taxes, Licenses, and Fees Transfers and Distribution
September 2014 Sales Reported in October
October 2014
Reported

October 2013
Reported

Change
$

%

Year-to-Date
FY2014-15

Year-to-Date
FY2013-14

Change
$

%

TAXES

Line

1 Sales Tax Transfer to Marijuana Cash Fund (2.9% rate) (2+3)
2 Medical Marijuana
3 Retail Marijuana

$

1,795,545
908,630
886,915

$

-

$ 1,795,545
908,630
886,915

N/A $
N/A
N/A

6,879,082
3,514,009
3,365,073

$

-

$ 6,879,082
3,514,009
3,365,073

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*

$

2,940,346 $
443,937
2,515,663
(19,254)

-

$ 2,940,346
443,937
2,515,663
(19,254)

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

11,691,233
1,751,877
9,927,349
12,007

$

-

$ 11,691,233
1,751,877
9,927,349
12,007

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*

$

1,446,105 $
1,454,528
(8,423)

-

$ 1,446,105
1,454,528
(8,423)

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

5,278,468
5,275,611
2,857

$

-

$ 5,278,468
5,275,611
2,857

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

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

$

6,181,996

$

-

$ 6,181,996

N/A $

23,848,783

$

-

$ 23,848,783

N/A

$

1,050,874
790,156
260,718

$

1,782,641
632,391
1,150,250

$

-41.0% $
24.9%
-77.3%

5,054,789
3,569,921
1,484,868

$

3,329,698
2,179,448
1,150,250

$ 1,725,091
1,390,473
334,618

51.8%
63.8%
29.1%

$

5,362,082

$

1,782,641

$ 3,579,441

200.8% $

21,861,220

$

3,329,698

$ 18,531,522

556.6%

$

7,232,870

$

1,782,641

$ 5,450,229

305.7% $

28,903,572

$

3,329,698

$ 25,573,874

768.1%

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

(731,767)
157,765
(889,532)

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, dor_ora@state.co.us
Publish date: November 2014

 State of Colorado
Marijuana Taxes, Licenses, and Fees Transfers and Distribution
October 2014 Sales Reported in November
November 2014 November 2013
Reported
Reported

Change
$

%

Year-to-Date
FY2014-15

Year-to-Date
FY2013-14

Change
$

%

TAXES

Line

1 Sales Tax Transfer to Marijuana Cash Fund (2.9% rate) (2+3)
2 Medical Marijuana
3 Retail Marijuana

$

1,816,579
928,329
888,250

$

-

$ 1,816,579
928,329
888,250

N/A $
N/A
N/A

8,695,660
4,442,338
4,253,323

$

-

$ 8,695,660
4,442,338
4,253,323

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*

$

3,244,159 $
488,236
2,766,687
(10,764)

-

$ 3,244,159
488,236
2,766,687
(10,764)

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

14,935,392
2,240,113
12,694,036
1,243

$

-

$ 14,935,392
2,240,113
12,694,036
1,243

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*

$

1,718,273
1,711,909
6,364

$

-

$ 1,718,273
1,711,909
6,364

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

6,996,741
6,987,520
9,221

$

-

$ 6,996,741
6,987,520
9,221

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

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

$

6,779,010

$

-

$ 6,779,010

N/A $

30,627,793

$

-

$ 30,627,793

N/A

863,790
491,568
372,222

$

785,392
351,892
433,500

$

10.0% $
39.7%
-14.1%

5,918,579
4,061,489
1,857,090

$

4,115,090
2,531,340
1,583,750

$ 1,803,488
1,530,148
273,340

43.8%
60.4%
17.3%

$

5,447,055

$

785,392

$ 4,661,663

593.5% $

27,308,275

$

4,115,090

$ 23,193,185

563.6%

$

7,642,800

$

785,392

$ 6,857,407

873.1% $

36,546,372

$

4,115,090

$ 32,431,281

788.1%

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

78,398
139,676
(61,278)

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, dor_ora@state.co.us
Publish date: December 2014

 State of Colorado
Marijuana Taxes, Licenses, and Fees Transfers and Distribution
November 2014 Sales Reported in December
December 2014 December 2013
Reported
Reported

Change
$

%

Year-to-Date
FY2014-15

Year-to-Date
FY2013-14

Change
$

%

TAXES

Line

1 Sales Tax Transfer to Marijuana Cash Fund (2.9% rate) (2+3)
2 Medical Marijuana
3 Retail Marijuana

$

1,649,935
772,472
877,463

$

-

$ 1,649,935
772,472
877,463

N/A $
N/A
N/A

10,345,595
5,214,809
5,130,786

$

-

$ 10,345,595
5,214,809
5,130,786

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*

$

2,933,821
411,774
2,333,413
188,634

$

-

$ 2,933,821
411,774
2,333,413
188,634

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

17,869,213
2,651,887
15,027,449
189,877

$

-

$ 17,869,213
2,651,887
15,027,449
189,877

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*

$

1,363,689
1,350,161
13,528

$

-

$ 1,363,689
1,350,161
13,528

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

8,360,430
8,337,681
22,749

$

-

$ 8,360,430
8,337,681
22,749

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

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

$

5,947,445

$

-

$ 5,947,445

N/A $

36,575,239

$

-

$ 36,575,239

N/A

1,518,123
701,223
816,900

$

579,671
459,421
120,250

$

161.9% $
52.6%
579.3%

7,436,701
4,762,711
2,673,990

$

4,694,761
2,990,761
1,704,000

$ 2,741,940
1,771,950
969,990

58.4%
59.2%
56.9%

$

5,501,471

$

579,671

$ 4,921,800

849.1% $

32,809,746

$

4,694,761

$ 28,114,985

598.9%

$

7,465,568

$

579,671

$ 6,885,898

1187.9% $

44,011,940

$

4,694,761

$ 39,317,179

837.5%

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

938,452
241,802
696,650

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, dor_ora@state.co.us
Publish date: January 2015

 State of Colorado
Marijuana Taxes, Licenses, and Fees Transfers and Distribution
December 2014 Sales Reported in January 2015
January 2015
Reported

January 2014
Reported

Change
$

%

Year-to-Date
FY2014-15

Year-to-Date
FY2013-14

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

$

1,874,283
889,249
985,034

$

-

$ 1,874,283
889,249
985,034

N/A $
N/A
N/A

12,219,878
6,104,059
6,115,820

$

-

$ 12,219,878
6,104,059
6,115,820

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*

$

3,472,230 $
547,664
3,103,439
(178,873)

-

$ 3,472,230
547,664
3,103,439
(178,873)

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

21,341,444
3,199,551
18,130,888
11,004

$

-

$ 21,341,444
3,199,551
18,130,888
11,004

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*

$

1,965,731
1,952,855
12,876

$

-

$ 1,965,731
1,952,855
12,876

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

10,326,161
10,290,536
35,625

$

-

$ 10,326,161
10,290,536
35,625

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

$

7,312,244

$

-

$ 7,312,244

N/A $

43,887,483

$

-

$ 43,887,483

N/A

1,245,897
735,107
510,790

$

793,022
592,472
200,550

$

452,875
142,635
310,240

57.1% $
24.1%
154.7%

8,682,599
5,497,819
3,184,780

$

5,487,783
3,583,233
1,904,550

$ 3,194,816
1,914,586
1,280,230

58.2%
53.4%
67.2%

$

6,223,619

$

793,022

$ 5,430,597

684.8% $

39,033,365

$

5,487,783

$ 33,545,582

611.3%

$

8,558,141

$

793,022

$ 7,765,119

979.2% $

52,570,081

$

5,487,783

$ 47,082,298

857.9%

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

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, dor_ora@state.co.us
Publish date: February 2015

 State of Colorado
Marijuana Taxes, Licenses, and Fees Transfers and Distribution
Janaury 2015 Sales Reported in February 2015
February 2015 February 2014
Reported
Reported

Change
$

%

Year-to-Date Year-to-Date
FY2014-15
FY2013-14

Change
$

%

TAXES

Line

1 Sales Tax Transfer to Marijuana Cash Fund (2.9% rate) (2+3)
2 Medical Marijuana
3 Retail Marijuana

$

1,808,419
785,792
1,022,627

$

1,330,209
913,519
416,690

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*

$

3,547,864
524,468
2,971,998
51,398

$

1,401,568 $ 2,146,296
210,269
314,199
1,191,534
1,780,464
(236)
51,634

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

$

2,349,219
2,332,843
16,376

$

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

$

7,705,502
1,096,793
738,723
358,070

4
5
6
7
8
9
10
11

$

478,210
(127,727)
605,937

35.9% $ 14,028,297
-14.0%
6,889,851
145.4%
7,138,447

$

7,109,879
6,693,189
416,690

$ 6,918,419
196,662
6,721,757

97.3%
2.9%
1613.1%

153.1% $ 24,889,308
149.4%
3,724,019
149.4%
21,102,887
-21878.9%
62,403

$

1,401,567 $ 23,487,741
210,269
3,513,750
1,191,534
19,911,353
(236)
62,639

1675.8%
1671.1%
1671.1%
-26541.8%

$

195,318
195,286
32

195,318
195,286
32

$ 2,153,901
2,137,557
16,344

1102.8% $ 12,675,380
1094.6%
12,623,379
N/A
51075.0%
52,001

$ 12,480,062
6389.6%
12,428,093
6364.0%
N/A
51,969 162403.1%

$

2,927,095

$ 4,778,407

163.2% $ 51,592,985

$

8,706,764

$ 42,886,222

492.6%

$

592,661
496,361
96,300

$

85.1% $
48.8%
271.8%

$

6,080,444
4,079,594
2,000,850

$ 3,698,947
2,156,947
1,542,000

60.8%
52.9%
77.1%

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

504,132
242,362
261,770

9,779,391
6,236,541
3,542,850

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)

$

5,877,210

$

3,114,404

$ 2,762,806

88.7% $ 44,910,575

$ 14,381,857

$ 30,528,719

212.3%

$

8,802,295

$

3,519,756

$ 5,282,539

150.1% $ 61,372,376

$ 14,787,208

$ 46,585,169

315.0%

* 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, dor_ora@state.co.us
Publish date: March 2015

 State of Colorado
Marijuana Taxes, Licenses, and Fees Transfers and Distribution
February 2015 Sales Reported in March 2015
March 2015
Reported

March 2014
Reported

Change
$

%

Year-to-Date Year-to-Date
FY2014-15
FY2013-14

Change
$

%

TAXES

Line

1 Sales Tax Transfer to Marijuana Cash Fund (2.9% rate) (2+3)
2 Medical Marijuana
3 Retail Marijuana

$

1,919,649
820,635
1,099,014

$

1,460,429
1,022,176
438,253

$

459,220
(201,541)
660,761

31.4% $ 15,947,946
-19.7%
7,710,485
150.8%
8,237,461

$

8,570,308
7,715,365
854,943

$ 7,377,638
(4,880)
7,382,518

86.1%
-0.1%
863.5%

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*

$

3,792,120 $
573,091
3,247,540
(28,511)

1,434,916
212,674
1,210,786
11,455

$ 2,357,204
360,417
2,036,754
(39,966)

164.3% $ 28,681,428
169.5%
4,297,110
168.2%
24,350,427
-348.9%
33,891

$

2,836,483
422,943
2,402,320
11,219

$ 25,844,945
3,874,167
21,948,106
22,672

911.2%
916.0%
913.6%
202.1%

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

$

2,123,091 $
2,140,582
(17,491)

339,615
339,531
84

$ 1,783,476
1,801,051

525.1% $ 14,798,471
530.5%
14,763,961
N/A
-20922.6%
34,510

$

534,933
534,817
116

$ 14,263,538
14,229,144
34,394

2666.4%
2660.6%
N/A
29650.0%

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

$

$ 4,599,900

142.2% $ 59,427,845

$ 11,941,723

$ 47,486,122

397.6%

$

47.4% $ 11,043,926
27.1%
7,195,046
195.8%
3,848,880

$

$ 4,105,867
2,361,287
1,744,580

59.2%
48.8%
82.9%

4
5
6
7
8
9
10
11

7,834,860

$

3,234,960

1,264,534
958,504
306,030

$

857,615
754,165
103,450

(17,575)

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

406,919
204,339
202,580

6,938,059
4,833,759
2,104,300

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)

$

6,431,723

$

3,528,830

$ 2,902,893

82.3% $ 51,342,298

$ 17,910,687

$ 33,431,612

186.7%

$

9,099,395

$

4,092,575

$ 5,006,820

122.3% $ 70,471,771

$ 18,879,782

$ 51,591,989

273.3%

* 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, dor_ora@state.co.us
Publish date: April 2015

 State of Colorado
Marijuana Taxes, Licenses, and Fees Transfers and Distribution
March 2015 Sales Reported in April 2015
April 2015
Reported

April 2014
Reported

Change
$

%

Year-to-Date Year-to-Date
FY2014-15
FY2013-14

Change
$

%

TAXES

Line

1 Sales Tax Transfer to Marijuana Cash Fund (2.9% rate) (2+3)
2 Medical Marijuana
3 Retail Marijuana

$

2,093,101
895,193
1,197,908

$

1,569,405
999,900
569,505

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*

$

4,282,160
640,453
3,629,248
12,459

$

1,898,685 $ 2,383,475
285,215
355,238
1,613,861
2,015,387
(391)
12,850

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

$

2,587,352 $
2,592,768
(5,416)

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

$

8,962,612

$

1,017,030
774,820
242,210

$

6,739,379

$

4,086,261

$ 2,653,118

64.9% $ 58,081,678

$ 21,996,948

$ 36,084,730

164.0%

$

9,979,643

$

4,980,992

$ 4,998,651

100.4% $ 80,451,414

$ 23,860,774

$ 56,590,639

237.2%

4
5
6
7
8
9
10
11

$

523,696
(104,707)
628,403

33.4% $ 18,041,047
-10.5%
8,605,679
110.3%
9,435,368

$ 10,139,713
8,715,265
1,424,448

$ 7,901,334
(109,586)
8,010,921

77.9%
-1.3%
562.4%

125.5% $ 32,963,588
124.6%
4,937,563
124.9%
27,979,675
-3286.4%
46,350

$

4,735,168
708,158
4,016,181
10,828

$ 28,228,420
4,229,404
23,963,493
35,522

596.1%
597.2%
596.7%
328.1%

324.2% $ 17,385,823
325.1%
17,356,729
N/A
-27178.5%
29,094

$

1,144,840
1,144,704
136

$ 16,240,983
16,212,025
28,958

1418.6%
1416.3%
N/A
21292.9%

609,907
609,887
20

$ 1,977,445
1,982,881

$

4,077,997

$ 4,884,615

119.8% $ 68,390,458

$ 16,019,720

$ 52,370,737

326.9%

$

902,995
794,045
108,950

$

12.6% $ 12,060,956
-2.4%
7,969,866
122.3%
4,091,090

$

$ 4,219,902
2,342,062
1,877,840

53.8%
41.6%
84.8%

(5,436)

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

114,035
(19,225)
133,260

7,841,054
5,627,804
2,213,250

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, dor_ora@state.co.us
Publish date: May 2015

 State of Colorado
Marijuana Taxes, Licenses, and Fees Transfers and Distribution
April 2015 Sales Reported in May 2015
May 2015
Reported

May 2014
Reported

Change
$

%

Year-to-Date Year-to-Date
FY2014-15
FY2013-14

Change
$

%

TAXES

Line

1 Sales Tax Transfer to Marijuana Cash Fund (2.9% rate) (2+3)
2 Medical Marijuana
3 Retail Marijuana

$

2,084,081
895,205
1,188,876

$

1,559,710
919,982
639,728

$

524,371
(24,777)
549,149

33.6% $ 20,125,128
-2.7%
9,500,883
85.8%
10,624,245

$ 11,699,423
9,635,247
2,064,176

$ 8,425,705
(134,364)
8,560,069

72.0%
-1.4%
414.7%

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*

$

4,390,362
655,390
3,713,895
21,077

$

2,217,607
330,057
1,864,829
22,722

$ 2,172,755
325,333
1,849,066
(1,645)

98.0% $ 37,353,950
98.6%
5,592,953
99.2%
31,693,570
-7.2%
67,427

$

6,952,775
1,038,215
5,881,010
33,550

$ 30,401,175
4,554,738
25,812,560
33,877

437.3%
438.7%
438.9%
101.0%

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

$

3,103,722
3,103,286
436

$

734,351
732,406
1,945

$ 2,369,371
2,370,880

322.6% $ 20,489,545
323.7%
20,460,015
N/A
-77.6%
29,531

$

1,879,191
1,877,142
2,049

$ 18,610,354
18,582,873
27,482

990.3%
990.0%
N/A
1341.2%

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

$

9,578,166

$

4,511,668

$ 5,066,498

112.3% $ 77,968,623

$ 20,531,389

$ 57,437,234

279.8%

$

1,039,145
793,705
245,440

$

761,687
622,587
139,100

$

$ 4,497,360
2,513,180
1,984,180

52.3%
40.2%
84.3%

4
5
6
7
8
9
10
11

(1,509)

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

$

277,458
171,118
106,340

36.4% $ 13,100,101
27.5%
8,763,571
76.4%
4,336,530

8,602,741
6,250,391
2,352,350

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)

$

6,837,121

$

4,186,225

$ 2,650,896

63.3% $ 64,918,799

$ 26,183,174

$ 38,735,625

147.9%

$

10,617,311

$

5,273,355

$ 5,343,956

101.3% $ 91,068,724

$ 29,134,130

$ 61,934,594

212.6%

* 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, dor_ora@state.co.us
Publish date: June 2015

 State of Colorado
Marijuana Taxes, Licenses, and Fees Transfers and Distribution
May 2015 Sales Reported in June 2015
June 2015
Reported

June 2014
Reported

Change
$

%

Year-to-Date Year-to-Date
FY2014-15
FY2013-14

Change
$

%

TAXES

Line

1 Sales Tax Transfer to Marijuana Tax Cash Fund (2.9% rate) (2+3)
2 Medical Marijuana
3 Retail Marijuana

$

2,100,621
908,456
1,192,165

$

1,569,454
927,330
642,124

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

$

4,663,848
679,403
3,849,973
134,472

$

2,070,577 $ 2,593,271
315,356
364,047
1,787,025
2,062,948
(31,804)
166,276

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

$

3,506,230
3,489,550
16,680

$

1,135,648 $ 2,370,582
1,135,718
2,353,832
(70)
16,750

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

$

10,270,699

$

4,775,679

$

1,055,753
846,453
209,300

$

940,028
867,178
72,850

$

7,006,347

$

4,296,507

$ 2,709,840

$

11,326,452

$

5,715,707

$ 5,610,745

4
5
6
7
8
9
10
11

$

531,167
(18,874)
550,041

33.8% $ 22,225,749
-2.0%
10,409,340
85.7%
11,816,410

$ 13,268,876
10,562,577
2,706,299

$ 8,956,873
(153,237)
9,110,111

67.5%
-1.5%
336.6%

125.2% $ 42,017,797
115.4%
6,272,356
115.4%
35,543,542
-522.8%
201,900

$

9,023,352
1,353,571
7,668,035
1,746

$ 32,994,445
4,918,785
27,875,507
200,154

365.7%
363.4%
363.5%
11463.5%

208.7% $ 23,995,775
207.3%
23,949,565
N/A
-23928.6%
46,211

$

3,014,839
3,012,860
1,979

$ 20,980,936
20,936,705
44,232

695.9%
694.9%
N/A
2235.1%

$ 5,495,020

115.1% $ 88,239,322

$ 25,307,067

$ 62,932,255

248.7%

$

12.3% $ 14,155,854
-2.4%
9,610,024
187.3%
4,545,830

$

9,542,769
7,117,569
2,425,200

$ 4,613,085
2,492,455
2,120,630

48.3%
35.0%
87.4%

63.1% $ 71,925,145

$ 30,479,680

$ 41,445,465

136.0%

98.2% $ 102,395,176

$ 34,849,836

$ 67,545,340

193.8%

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

115,725
(20,725)
136,450

TAXES, LICENSES, AND FEES TOTALS
16 Total Marijuana Tax and License 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.
** May not sum to total due to rounding.
Source: Colorado Department of Revenue
Prepared by: Office of Research and Analysis, dor_ora@state.co.us
Publish date: July 2015

 State of Colorado
Marijuana Taxes, Licenses, and Fees Transfers and Distribution
June 2015 Sales Reported in July 2015
July 2015
Reported

July 2014
Reported

Change
$

%

Year-to-Date Year-to-Date
FY2015-16
FY2014-15

Change
$

%

TAXES

Line

1 Sales Tax Transfer to Marijuana Tax Cash Fund (2.9% rate) (2+3)
2 Medical Marijuana
3 Retail Marijuana

$

2,394,910
988,108
1,406,802

$

1,530,968
830,861
700,107

$

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

$

4,394,550 $
686,426
3,889,760
(181,636)

2,473,627
368,231
2,086,648
18,747

$ 1,920,924
318,195
1,803,112
(200,383)

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

$

2,933,200 $
2,955,423
(22,223)

969,637
963,551
6,086

$ 1,963,563
1,991,872

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

$

9,722,660

$

4,974,232

$ 4,748,429

$

1,133,924
857,344
276,580

$

1,547,853
1,040,363
507,490

$

$

7,418,594

$

5,165,469

$

10,856,584

$

6,522,085

4
5
6
7
8
9
10
11

863,942
157,247
706,695

(28,309)

56.4% $
18.9%
100.9%

2,394,910
988,108
1,406,802

$

1,530,968
830,861
700,107

$

863,942
157,247
706,695

56.4%
18.9%
100.9%

77.7% $
86.4%
86.4%
-1068.9%

4,394,550 $
686,426
3,889,760
(181,636)

2,473,627
368,231
2,086,648
18,747

$ 1,920,924
318,195
1,803,112
(200,383)

77.7%
86.4%
86.4%
-1068.9%

202.5% $
206.7%
N/A
-465.2%

2,933,200 $
2,955,423
(22,223)

969,637
963,551
6,086

$ 1,963,563
1,991,872
(28,309)

202.5%
206.7%
N/A
-465.2%

95.5% $

9,722,660

$

4,974,232

$ 4,748,429

95.5%

-26.7% $
-17.6%
-45.5%

1,133,924
857,344
276,580

$

1,547,853
1,040,363
507,490

$

$ 2,253,125

43.6% $

7,418,594

$

5,165,469

$ 2,253,125

43.6%

$ 4,334,500

66.5% $ 10,856,584

$

6,522,085

$ 4,334,500

66.5%

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

(413,929)
(183,019)
(230,910)

(413,929)
(183,019)
(230,910)

-26.7%
-17.6%
-45.5%

TAXES, LICENSES, AND FEES TOTALS
16 Total Marijuana Tax and License 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.
** May not sum to total due to rounding.
Source: Colorado Department of Revenue
Prepared by: Office of Research and Analysis, dor_ora@state.co.us
Publish date: August 2015