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---
type: "Bill"
title: "Taxation Of Retail Marijuana Sales"
description: "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."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2018A"
identifier: "SB 18-088"
citation: "Colorado SB 18-088 (2018A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bob Gardner", "KC Becker"]
version_count: 9
action_count: 14
vote_count: 4
first_action: "2018-01-16T07:00:00+00:00"
last_action: "2018-02-22T07:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/1423d093-c241-4db6-9874-90f57636dce2"
source_url: "http://leg.colorado.gov/bills/sb18-088"
source_hash: "54f4400f05aff406dfb5accf4e62f12e13607944d7d5f966eed2458ad39d25b9"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["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](http://leg.colorado.gov/sites/default/files/documents/2018a/bills/cr/2018a_sb088_h_fin_001.pdf)
2. **Engrossed (01/29/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088_eng.pdf)
3. **Final Act (02/21/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088_enr.pdf)
4. **Introduced (01/16/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088_01.pdf)
5. **PA1 (02/06/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088fin_01.pdf)
6. **Reengrossed (01/30/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088_ren.pdf)
7. **Rerevised (02/09/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088_rer.pdf)
8. **Revised (02/08/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088_rev.pdf)
9. **Signed Act (02/22/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088_signed.pdf)
## Votes
- REPASS — **2411** (pass) · upper
- BILL — **2410** (pass) · upper
- CONCUR — **350** (pass) · upper
- BILL — **4024** (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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1423d093-c241-4db6-9874-90f57636dce2`. Confidence: reported (aggregated from official Colorado legislature records).