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DR 0448 - Monthly Report of Excise Tax for Winery-Direct Shipper Permittees


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