Table of Contents State taxes provide a significant portion of the revenue that the State of Colorado uses to fund its operations. This online tax handbook provides information on the taxes the state levies. Click on the links below for more on each state tax. Contents TABOR Cigarette Tax Tobacco Products Tax Nicotine Products Tax Estate Tax Aviation Fuel Tax Motor Fuel Tax Passenger-Mile Tax Gaming Tax Sports Betting Tax Corporate Income Tax Individual Income Tax Income Tax Checkoffs Alternative Minimum Tax Insurance Premium Tax Marijuana Taxes Liquor Tax Pari-Mutuel Racing Tax Sales and Use Taxes Severance Tax About the Online Tax Handbook This online resource was prepared by Legislative Council Staff, the nonpartisan research staff of the Colorado General Assembly. Unless otherwise indicated, Colorado tax collections reflect amounts reported by the Department of the Treasury, the Office of the State Controller, and the Department of Revenue on a fiscal year basis (July 1 through June 30 of each year). For additional information, visit the Legislative Council Staff website for memoranda and revenue forecasts, or visit the Department of Revenue’s website for annual revenue and tax expenditure reports. Content last updated June 2024 Your feedback on this handbook is welcome. Quick Links