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Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). The Tobacco MSA was reached in 1998 between certain tobacco manufacturers (known as “participating manufacturers”) and the governments of 52 states and territories. Under the MSA, participating tobacco manufacturers were released from health‑related claims associated with their products in exchange for making perpetual annual payments to states.

The harmful effects of secondhand smoke and emissions from tobacco, marijuana, and electronic smoking devices continue to be an issue in Colorado. Since 1992, the U.S. Environmental Protection Agency (EPA) has classified secondhand tobacco smoke as a known cause of cancer.

This handbook is designed to be a reference guide for legislators and the public on the topic of Colorado laws related to liquor licensing. It covers the three-tier regulatory structure; license and permit types; general licensing requirements; enforcement; taxes and fees; and recent legislation.

During the 2024 legislative session, the General Assembly considered several measures related to liquor, tobacco, marijuana, and gaming.

During the 2025 legislative session, the General Assembly considered several measures related to liquor, tobacco, marijuana, and gaming.

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). In April 2023, the state received $93.1 million, which was used to determine distributions to MSA-funded programs for the current FY 2023-24.

This publication provides an overview of marijuana laws in Colorado as well as marijuana licensing, marijuana in the state budget, regulations, federal law and jurisdictional issues, and additional resources.

Report No. 2023-TE16

This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.

The General Assembly considered a number of measures in 2023 regulating alcohol, nicotine, marijuana, and gaming.

Report No. 2023-TE7

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA).  In April 2022, the state received $88.2 million, which was used to determine distributions to MSA-funded programs for the current FY 2022-23.  This document presents a forecast for annual receipts from the Tobacco MSA through FY 2024-25.  The state is expected to receive $92.3 million in 2023; the actual amount received in 2023 will determine disbursements to MSA‑funded programs in FY 2023-24.  Payments are expected to be $89.8 million in 2024 and

This handbook is designed to be a reference guide for legislators and the public on the topic of Colorado laws related to liquor licensing.  It covers the three-tier regulatory structure; license and permit types; general licensing requirements; enforcement; taxes and fees; and recent legislation.

This issue brief provides an overview of Colorado laws related to the retail sale of alcohol, including beer, wine, and spirits, in original sealed containers for off‑premises consumption.

Report No. 2022-TE37

During the 2022 legislative session, the General Assembly passed numerous measures related to the liquor, nicotine, marijuana, and gaming industries.

In FY 2020-21, Colorado received $314.5 million from tobacco-related sources.  These include taxes on cigarettes, other tobacco products, and nicotine products and payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement.  This memorandum describes the sources and uses of this revenue. 

The memorandum provides a summary of the laws and regulations regarding the hours of operation for licensed liquor, marijuana, and limited gaming businesses.

Report No. 2022-TE1

During the 2021 legislative session, the General Assembly passed numerous measures related to the liquor, gaming, and marijuana industries.

In the 2020 session, the Colorado General Assembly considered the following measures related to the regulation of liquor, tobacco/nicotine, and marijuana.

This memorandum provides an overview of Colorado's regulatory framework for electronic nicotine delivery systems (ENDS).

The harmful effects of secondhand smoke and emissions from tobacco, marijuana, and electronic smoking devices continue to be an issue in Colorado.  Since 1992, the U.S. Environmental Protection Agency has classified secondhand tobacco smoke as a known cause of cancer.  The Centers for Disease Control and Prevention reports that secondhand smoke has immediate harmful effects on the heart and blood vessels that lead to heart disease, and causes respiratory issues in children.  According to the National Institutes of Health, secondhand smoke from marijuana contains the same

Report No. 2020-TE11

Report No. 2020-TE13