a43f31b272
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
83 lines
5.5 KiB
Markdown
83 lines
5.5 KiB
Markdown
---
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type: "Bill"
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title: "Taxation Of Retail Marijuana Sales"
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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."
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jurisdiction: "us/states/co"
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legislature: "Colorado General Assembly"
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session: "2018A"
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identifier: "SB 18-088"
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citation: "Colorado SB 18-088 (2018A)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Bob Gardner", "KC Becker"]
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version_count: 9
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action_count: 14
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vote_count: 4
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first_action: "2018-01-16T07:00:00+00:00"
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last_action: "2018-02-22T07:00:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/1423d093-c241-4db6-9874-90f57636dce2"
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source_url: "http://leg.colorado.gov/bills/sb18-088"
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source_hash: "54f4400f05aff406dfb5accf4e62f12e13607944d7d5f966eed2458ad39d25b9"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-co"]
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---
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# Colorado SB 18-088 (2018A) — Taxation Of Retail Marijuana Sales
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Committee Amendment** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018a/bills/cr/2018a_sb088_h_fin_001.pdf)
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2. **Engrossed (01/29/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088_eng.pdf)
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3. **Final Act (02/21/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088_enr.pdf)
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4. **Introduced (01/16/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088_01.pdf)
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5. **PA1 (02/06/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088fin_01.pdf)
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6. **Reengrossed (01/30/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088_ren.pdf)
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7. **Rerevised (02/09/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088_rer.pdf)
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8. **Revised (02/08/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088_rev.pdf)
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9. **Signed Act (02/22/2018)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2018A/bills/2018a_088_signed.pdf)
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## Votes
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- REPASS — **24–11** (pass) · upper
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- BILL — **24–10** (pass) · upper
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- CONCUR — **35–0** (pass) · upper
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- BILL — **40–24** (pass) · upper
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## Sponsors
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- Bob Gardner — primary (person)
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- KC Becker — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2018-02-22T07:00:00+00:00** Governor Signed `executive-signature`
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- **2018-02-21T07:00:00+00:00** Sent to the Governor `executive-receipt`
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- **2018-02-21T07:00:00+00:00** Signed by the Speaker of the House
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- **2018-02-21T07:00:00+00:00** Signed by the President of the Senate
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- **2018-02-13T07:00:00+00:00** Senate Considered House Amendments - Result was to Concur - Repass
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- **2018-02-09T07:00:00+00:00** House Third Reading Passed - No Amendments `reading-3, passage`
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- **2018-02-08T07:00:00+00:00** House Second Reading Passed with Amendments - Committee `reading-2`
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- **2018-02-05T07:00:00+00:00** House Committee on Finance Refer Amended to House Committee of the Whole `referral-committee, committee-passage`
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- **2018-02-01T07:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
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- **2018-01-30T07:00:00+00:00** Senate Third Reading Passed - No Amendments `reading-3, passage`
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- **2018-01-29T07:00:00+00:00** Senate Second Reading Passed - No Amendments `reading-2`
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- **2018-01-26T07:00:00+00:00** Senate Second Reading Laid Over Daily - No Amendments
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- **2018-01-23T07:00:00+00:00** Senate Committee on Finance Refer Unamended to Senate Committee of the Whole `referral-committee, committee-passage`
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- **2018-01-16T07:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
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## Source
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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).
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