republic-os/legislation/us/states/co/2018a/sb-18-088.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Taxation Of Retail Marijuana Sales	Before the enactment of Senate Bill 17-267, the state levied 2 sales taxes on retail marijuana sales: The 2.9% general state sales tax levied pursuant to article 26 of title 39, C.R.S., and the retail marijuana sales tax, a 10% special sales tax levied on retail marijuana sales only pursuant to article 28.8 of title 39, C.R.S. Senate Bill 17-267 increased the total rate of state sales tax levied on retail marijuana sales, as authorized by prior voter approval, by exempting retail marijuana sales from the 2.9% general state sales tax and increasing the rate of the retail marijuana sales tax from 10% to 15%, effective July 1, 2017.	us/states/co	Colorado General Assembly	2018A	SB 18-088	Colorado SB 18-088 (2018A)	bill		enacted	Bob Gardner KC Becker	9	14	4	2018-01-16T07:00:00+00:00	2018-02-22T07:00:00+00:00	openstates	ocd-bill/1423d093-c241-4db6-9874-90f57636dce2	http://leg.colorado.gov/bills/sb18-088	54f4400f05aff406dfb5accf4e62f12e13607944d7d5f966eed2458ad39d25b9	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado SB 18-088 (2018A) — Taxation Of Retail Marijuana Sales

Before the enactment of Senate Bill 17-267, the state levied 2 sales taxes on retail marijuana sales: The 2.9% general state sales tax levied pursuant to article 26 of title 39, C.R.S., and the retail marijuana sales tax, a 10% special sales tax levied on retail marijuana sales only pursuant to article 28.8 of title 39, C.R.S. Senate Bill 17-267 increased the total rate of state sales tax levied on retail marijuana sales, as authorized by prior voter approval, by exempting retail marijuana sales from the 2.9% general state sales tax and increasing the rate of the retail marijuana sales tax from 10% to 15%, effective July 1, 2017.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Committee Amendment (committee substitute) — source
2. Engrossed (01/29/2018) (committee substitute) — source
3. Final Act (02/21/2018) (committee substitute) — source
4. Introduced (01/16/2018) (committee substitute) — source
5. PA1 (02/06/2018) (committee substitute) — source
6. Reengrossed (01/30/2018) (committee substitute) — source
7. Rerevised (02/09/2018) (committee substitute) — source
8. Revised (02/08/2018) (committee substitute) — source
9. Signed Act (02/22/2018) (committee substitute) — source

Votes

• REPASS — 24–11 (pass) · upper
• BILL — 24–10 (pass) · upper
• CONCUR — 35–0 (pass) · upper
• BILL — 40–24 (pass) · upper

Sponsors

• Bob Gardner — primary (person)
• KC Becker — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2018-02-22T07:00:00+00:00 Governor Signed executive-signature
• 2018-02-21T07:00:00+00:00 Sent to the Governor executive-receipt
• 2018-02-21T07:00:00+00:00 Signed by the Speaker of the House
• 2018-02-21T07:00:00+00:00 Signed by the President of the Senate
• 2018-02-13T07:00:00+00:00 Senate Considered House Amendments - Result was to Concur - Repass
• 2018-02-09T07:00:00+00:00 House Third Reading Passed - No Amendments reading-3, passage
• 2018-02-08T07:00:00+00:00 House Second Reading Passed with Amendments - Committee reading-2
• 2018-02-05T07:00:00+00:00 House Committee on Finance Refer Amended to House Committee of the Whole referral-committee, committee-passage
• 2018-02-01T07:00:00+00:00 Introduced In House - Assigned to Finance introduction
• 2018-01-30T07:00:00+00:00 Senate Third Reading Passed - No Amendments reading-3, passage
• 2018-01-29T07:00:00+00:00 Senate Second Reading Passed - No Amendments reading-2
• 2018-01-26T07:00:00+00:00 Senate Second Reading Laid Over Daily - No Amendments
• 2018-01-23T07:00:00+00:00 Senate Committee on Finance Refer Unamended to Senate Committee of the Whole referral-committee, committee-passage
• 2018-01-16T07:00:00+00:00 Introduced In Senate - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/1423d093-c241-4db6-9874-90f57636dce2. Confidence: reported (aggregated from official Colorado legislature records).