Colorado 2026 Regular Session

Colorado House Bill HB1077

Introduced
2/2/26  
Refer
2/2/26  
Report Pass
2/26/26  
Refer
2/26/26  
Report Pass
4/28/26  
Refer
4/28/26  
Engrossed
5/1/26  
Refer
5/1/26  
Report Pass
5/7/26  
Refer
5/7/26  

Caption

Average Market Rate of Unprocessed Retail Marijuana

Impact

If enacted, HB 1077 will significantly impact state laws governing the taxation of marijuana sales. By establishing separate tax rates for different types of marijuana, the bill aims to more accurately reflect the market value and cultivation costs associated with each product category. This change is expected to provide clarity for producers and retailers in the marijuana market, promoting fair competition and potentially influencing the pricing of retail marijuana products across the state. The bill will also require adjustments in revenue reporting and tax collection methods within the Department of Revenue.

Summary

House Bill 1077, also known as the Average Market Rate of Unprocessed Retail Marijuana, restructures certain taxation policies related to unprocessed retail marijuana in Colorado. It seeks to amend the current definitions and requirements surrounding 'average market rate' for marijuana products. Notably, the bill sets forth to create distinct rates for indoor and outdoor unprocessed retail marijuana, ensuring that rates for outdoor cultivation will be lower than those for indoor production. This differentiation is intended to create a more equitable taxation framework for marijuana businesses, reflecting the varying costs associated with different cultivation methods.

Contention

Although the bill appears to streamline taxation for marijuana retailers, there may be points of contention regarding the implications of creating separate rates for indoor versus outdoor cultivation. Cannabis advocates and producers may have differing opinions on the fairness of such classification and the potential financial impact it could have on their operations. The underlying concern involves the representation of true market dynamics and whether the separation aligns with the realities of the marijuana industry in Colorado. Stakeholders will need to monitor how these changes may either benefit or disadvantage local businesses in the evolving regulatory landscape.

Companion Bills

No companion bills found.

Previously Filed As

CO SB246

Eliminate Gray & Black Market Marijuana Grant Program

CO HB1209

Marijuana Regulation Streamline

CO HB1331

Marijuana Special Event & Hotel Delivery

CO SB070

Online Marketplaces & Third-Party Sellers

CO SB268

Changes to Money in the Marijuana Tax Cash Fund

CO HB1144

Repeal Retail Delivery Fees

CO SB202

Repeal Climate Change Markets Grant Program

CO HB1141

Gift Card & Retail Property Crime Penalties

CO SB005

Reallocate Department of Natural Resources Wolf Funding to Health Insurance Enterprise

CO HB1272

Construction Defects & Middle Market Housing

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