Colorado imposes a Wine Development Fee of $0.01 (one cent) per liter on all vinous liquors (wines) shipped to personal consumers in Colorado. The Colorado Department of Revenue will mail a Monthly Report of Excise Tax for Winery-Shipper Permittees to out-of-state wineries each month.
- This return may only be filed by out-of-state companies holding a current Colorado Winery-Direct Shipper Permit.
- A return must be filed each month, even if no direct shipments to consumers are made during the month.
- The tax is imposed on the number of liters of wine or gallons of cider sold to consumers.
- This form is due on or before the 20th day of the month following the month covered by the return.
Mail and make checks payable to:
Colorado Department of Revenue
Denver, CO 80261-0009