2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.8 - TAXES ON MARIJUANA AND MARIJUANA PRODUCTS (§§ 39-28.8-101 — 39-28.8-601) › Part 1 - DEFINITIONS (§ 39-28.8-101) › Section 39-28.8-101 - Definitions

Unless the context otherwise requires, any terms not defined in this article 28.8 have the meanings set forth in article
26
of this title 39. As used in this article 28.8, unless the context otherwise requires:
(1)
"Affiliated marijuana business licensees" means marijuana business licensees that are owned or controlled by the same or related interests, where "related interests" includes individuals who are related by blood or marriage or entities that are directly or indirectly controlled by an entity or individual or related individuals.
(1.5)
"Average market rate" means the average price, as determined by the department on a quarterly basis, 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, less taxes paid on the sales or transfers. An "average market rate" may be based on the purchaser or transferee of unprocessed retail marijuana or on the nature of the unprocessed retail marijuana that is sold or transferred. The "average market rate" must include one or more rates that cover unprocessed marijuana that is allocated to extractions, and the initial rates for these product types must be lower than the rate for unprocessed marijuana that is allocated for direct sale to consumers.
(2)
"Consumer" means a person twenty-one years of age or older who purchases retail marijuana or retail marijuana products for personal use by persons twenty-one years of age or older but not for resale to others.
(2.5)
"Contract price" means the invoice price charged by a retail marijuana cultivation facility to each licensed purchaser for each sale or transfer of unprocessed retail marijuana, exclusive of any tax that is included in the written invoice price, and exclusive of any discount or other reduction. In the case of multiple invoices reflecting multiple prices for the same transaction, "contract price" is the highest such price.
(3)
"Department" means the department of revenue.
(4)
"Hemp" has the meaning set forth in section
35-61-101 (7)
.
(5)
"Local government" means a county, municipality, or city and county.
(6)
"Medical marijuana store" means an entity licensed by the department to sell marijuana and marijuana products pursuant to section 14 of article XVIII of the state constitution and the "Colorado Marijuana Code", article
10
of title
44
, or its predecessor codes.
(7)
(a)
(I)
"Retail marijuana" means all parts of the plant of the genus cannabis whether growing or not, the seeds of the plant, the resin extracted from any part of the plant, and every compound, manufacture, salt, derivative, mixture, or preparation of the plant, its seeds, or its resin, including marijuana concentrate;
(II)
"Retail marijuana" includes:
(A)
A nonintoxicating cannabinoid, as defined in section
44-10-103
(42.5), produced from retail marijuana;
(B)
A potentially intoxicating cannabinoid, as defined in section
44-10-103
(48.5), produced from retail marijuana; and
(C)
An intoxicating cannabinoid, as defined in section
44-10-103
(22.5), produced from retail marijuana.
(b)
"Retail marijuana" does not include hemp, nor does it include fiber produced from the stalks, oil, cake made from the seeds of the plant, sterilized seed of the plant that is incapable of germination, or the weight of any other ingredient combined with marijuana to prepare topical or oral administrations, food, drink, or other product.
(8)
"Retail marijuana cultivation facility" means an entity licensed to cultivate, prepare, and package retail marijuana and sell retail marijuana to retail marijuana stores, to retail marijuana product manufacturing facilities, and to other retail marijuana cultivation facilities, but not to consumers.
(9)
"Retail marijuana products" means concentrated retail marijuana products and retail marijuana products that are comprised of retail marijuana and other ingredients and are intended for use or consumption, such as, but not limited to, edible products, ointments, and tinctures.
(10)
"Retail marijuana product manufacturing facility" means an entity licensed to purchase retail marijuana; manufacture, prepare, and package retail marijuana products; and sell retail marijuana and retail marijuana products to other retail marijuana product manufacturing facilities and to retail marijuana stores, but not to consumers.
(11)
"Retail marijuana sales tax" means the sales tax imposed on retail marijuana and retail marijuana products pursuant to part 2 of this article.
(12)
"Retail marijuana store" means an entity licensed by the department to purchase retail marijuana from retail marijuana cultivation facilities and retail marijuana and retail marijuana products from retail marijuana product manufacturing facilities and to sell retail marijuana and retail marijuana products to consumers.
(12.5)
"Retail marijuana taxes" means the retail marijuana excise tax imposed under section
39-28.8-302
and the retail marijuana sales tax imposed under section
39-28.8-202
.
(13)
"Sale" means any exchange or barter, in any manner or by any means whatsoever, for consideration.
(14)
"Transfer" means to grant, convey, hand over, assign, sell, exchange, or barter, in any manner or by any means, with or without consideration.
(15)
"Unprocessed retail marijuana" means marijuana at the time of the first transfer or sale from a retail marijuana cultivation facility to a retail marijuana product manufacturing facility or a retail marijuana store.
Amended by 2023 Ch. 444,§ 14, eff. 6/7/2023.
Amended by 2019 Ch. 315, § 34, eff. 1/1/2020.
Amended by 2018 Ch. 55, § 26, eff. 10/1/2018.
L. 2013: Entire article added, (HB 13-1318), ch. 1866, p. 1866, § 1, effective May 28. L. 2015: (12.5) added, (HB 15-1367), ch. 1065, p. 1065, § 2, effective June 4. L. 2017: IP and (1) amended and (1.5) and (2.5) added, (SB 17-192), ch. 1639, p. 1639, § 3, effective August 9. L. 2018: (6) amended, (HB 18-1023), ch. 592, p. 592, § 26, effective October 1. L. 2019: (6) amended, (SB 19-224), ch. 2943, p. 2943, § 34, effective 1/1/2020.
For the legislative declaration in HB 15-1367, see section 1 of chapter 271, Session Laws of Colorado 2015.