Colorado HB 1077 — Average Market Rate of Unprocessed Retail Marijuana

Colorado, 2026A. HB 1077: Average Market Rate of Unprocessed Retail Marijuana

Plural source record ↗

Official legislative source ↗

Latest action

June 3, 2026 — Governor Signed

Summary

Current law imposes a tax on the first sale or transfer of unprocessed retail marijuana at a rate of 15% of the average market rate of the unprocessed retail marijuana. The 'average market rate' is currently defined as the average price, as determined by the department of revenue (department), of all unprocessed retail marijuana that is sold or transferred from retail marijuana cultivation facilities in the state to retail marijuana product manufacturing facilities or retail marijuana stores.     The act specifies that 'outdoor unprocessed retail marijuana' is cultivated under natural sunlight and weather conditions without artificial light or structures, except under limited specified circumstances, and 'indoor unprocessed retail marijuana' is cultivated in any manner other than 'outdoor unprocessed retail marijuana.'     The act also amends the existing definition of 'average market rate' to require separate rates for fresh frozen indoor unprocessed retail marijuana and fresh frozen outdoor unprocessed retail marijuana. The act requires the department to adopt rules to establish the rates for fresh frozen indoor unprocessed retail marijuana and fresh frozen outdoor unprocessed retail marijuana on or before July 1, 2027. In addition, the existing definition of 'average market rate' requires that unprocessed retail marijuana for extractions have a separate average market rate that is lower than the rate for unprocessed retail marijuana for direct sale to consumers. The act maintains this requirement.     The act also requires the department to publish a general description of the methodology and data sources used to establish the rate for each average market rate category of unprocessed retail marijuana.(Note: This summary applies to this bill as enacted.)

Sponsors

• R. Gonzalez — primary sponsor
• J. Willford — primary sponsor
• W. Lindstedt — primary sponsor
• J. Marchman — primary sponsor
• M. Snyder — primary sponsor
• M. Carter
• J. Phillips
• N. Ricks
• B. Titone
• J. Gonzales

Bill text

Signed Act Read version ↗

Final Act Read version ↗

Rerevised Read version ↗

Revised Read version ↗

Reengrossed Read version ↗

Engrossed Read version ↗

Introduced Read version ↗

Recorded votes

Legislative history

1. February 2, 2026Introduced In House - Assigned to Finance
2. February 26, 2026House Committee on Finance Refer Unamended to Appropriations
3. April 28, 2026House Committee on Appropriations Refer Amended to House Committee of the Whole
4. April 29, 2026House Second Reading Special Order - Passed with Amendments - Committee
5. April 30, 2026House Third Reading Passed - No Amendments
6. May 1, 2026Introduced In Senate - Assigned to Finance
7. May 7, 2026Senate Committee on Finance Refer Amended to Senate Committee of the Whole
8. May 8, 2026Senate Second Reading Special Order - Passed with Amendments - Committee
9. May 11, 2026Senate Third Reading Passed with Amendments - Floor
10. May 12, 2026House Considered Senate Amendments - Result was to Concur - Repass
11. June 2, 2026Signed by the Speaker of the House
12. June 2, 2026Signed by the President of the Senate
13. June 2, 2026Sent to the Governor
14. June 3, 2026Governor Signed

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