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ColoradoHB26-10772026 Regular SessionHouse

Average Market Rate of Unprocessed Retail Marijuana

Sponsored By: Janice Marchman (Democratic), Jenny Willford (Democratic), Ryan Gonzalez (Republican), William Lindstedt (Democratic)

Signed by Governor

Liquor, Tobacco, & Marijuana

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

New tax rates for marijuana businesses

Beginning July 1, 2026, Colorado’s Department of Revenue sets separate quarterly average market rates for unprocessed retail marijuana. Rates differ by indoor or outdoor growing and by use for extraction or direct sale to consumers. Each category gets one or more rates; extraction includes fresh frozen marijuana. The tax on first sales or transfers stays at 15% of the applicable average market rate. Initial extraction rates must be lower than corresponding direct-sale rates, and initial outdoor rates must be lower than indoor rates. Outdoor marijuana must grow under natural sunlight and weather, without artificial lighting or light deprivation in the canopy area. Artificial light is allowed to maintain vegetative plants under 24 inches tall and mother plants. Indoor marijuana includes plants grown indoors using artificial light and any marijuana that does not meet the outdoor definition.

Colorado funds marijuana tax system changes

For state fiscal year 2026–27, Colorado provides $22,359 from its General Fund to the Department of Revenue. The money pays for putting the new marijuana tax rules into place. It includes $2,542 for Executive Director’s Office staff and $10,049 for taxation services staff. Another $9,768 supports the GenTax tax administration computer system. This funding does not create a direct household payment or benefit.

Sponsors & Cosponsors

Sponsors

  • Janice Marchman

    Democratic • Senate

  • Jenny Willford

    Democratic • House

  • Ryan Gonzalez

    Republican • House

  • William Lindstedt

    Democratic • Senate

Cosponsors

  • Brianna Titone

    Democratic • House

  • Jacque Phillips

    Democratic • House

  • Michael Carter

    Democratic • House

  • Naquetta Ricks

    Democratic • House

  • Julie Gonzales

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 209 • No: 81

House vote • 5/12/2026

Senate amendments: Repass

Yes: 42 • No: 22

House vote • 5/12/2026

Senate amendments: Concur

Yes: 47 • No: 17

Senate vote • 5/11/2026

Third reading: Amend (l.008)

Yes: 35 • No: 0

Senate vote • 5/11/2026

Third reading: Bill

Yes: 21 • No: 14

Senate vote • 5/7/2026

Refer House Bill 26-1077, as amended, to the Committee of the Whole.

Yes: 6 • No: 3

House vote • 4/30/2026

Third reading: Bill

Yes: 43 • No: 20

House vote • 4/28/2026

Refer House Bill 26-1077, as amended, to the Committee of the Whole.

Yes: 8 • No: 3

House vote • 2/26/2026

Refer House Bill 26-1077 to the Committee on Appropriations.

Yes: 7 • No: 2

Actions Timeline

  1. Governor Signed

    6/3/2026House

  2. Signed by the Speaker of the House

    6/2/2026House

  3. Signed by the President of the Senate

    6/2/2026Senate

  4. Sent to the Governor

    6/2/2026House

  5. House Considered Senate Amendments - Result was to Concur - Repass

    5/12/2026House

  6. Senate Third Reading Passed with Amendments - Floor

    5/11/2026Senate

  7. Senate Second Reading Special Order - Passed with Amendments - Committee

    5/8/2026Senate

  8. Senate Committee on Finance Refer Amended to Senate Committee of the Whole

    5/7/2026Senate

  9. Introduced In Senate - Assigned to Finance

    5/1/2026Senate

  10. House Third Reading Passed - No Amendments

    4/30/2026House

  11. House Second Reading Special Order - Passed with Amendments - Committee

    4/29/2026House

  12. House Committee on Appropriations Refer Amended to House Committee of the Whole

    4/28/2026House

  13. House Committee on Finance Refer Unamended to Appropriations

    2/26/2026House

  14. Introduced In House - Assigned to Finance

    2/2/2026House

Bill Text

  • Engrossed

    PDF

  • Final Act

    PDF

  • House Appropriations Preamend

    PDF

  • Introduced

    PDF

  • Reengrossed

    PDF

  • Rerevised

    PDF

  • Revised

    PDF

  • Senate Finance Preamend

    PDF

  • Signed Act

    PDF

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