Dutchie does not provide compliance advice. Merchants are responsible for their own compliance. External Dutchie compliance documentation may be updated from time to time and has been prepared for informational purposes only, is not intended to provide, and should not be relied on for, tax, legal or compliance advice. Merchants should consult their own tax, legal and compliance advisors to determine how best to operate within the cannabis industry.
In Colorado, cannabis is regulated by the Marijuana Enforcement Division (MED). Medical and adult-use cannabis are allowed.
Colorado uses Metrc as their state traceability system. In Colorado, medical and adult-use cannabis inventory are separated and must be tracked in separate medical and adult-use Metrc accounts.
A Retail Marijuana Store shall not sell to a person in a single day more than:
Non-edible, non-psychoactive Retail Marijuana Products including ointments, lotions, balms, and other non-transdermal topical products are exempt from the one-ounce quantity limit on Transfers.
In Colorado, a Medical Marijuana Store shall not sell to a single patient in a single day more than:
For patients 18-20:
For patients 21+:
and
Colorado uses different equivalencies for medical and adult use markets.
Adult Use Equivalencies
Medical Equivalencies
Adult use marijuana is exempt from sales tax, and instead taxed by the state at a 15% rate. County and municipal taxes may still apply.
Medical marijuana is subject to sales tax, but is not otherwise taxed by the state.
Delivery may only be conducted for patients and customers over the age of 21. 18-20 patients may not receive delivery.
Delivery operations in Colorado are only allowed to carry inventory for their current deliveries.
Retailers may only deliver to a private residence, except any located on school/campus, public property, or within a commercial property unit.
Special rules, things that have come up, regulator confirmation of things, guidance
