Deadline extended! The state-collected sales tax filing and payment deadline for January 2026 has been extended to March 2, 2026.

 
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DR 0449 - Personal Excise Tax Return for Alcohol Beverages

Who must file this return? If the quantity of alcohol brought into Colorado exceeds the limits stated above for any liquor type, this return is required to be completed and the Colorado excise tax paid.

The alcohol beverages brought into Colorado must be for personal consumption only and not for resale or other commercial purposes.

To file electronically, send the completed and signed return to DOR_ExciseTax@state.co.us. Payment instructions will be provided in the response to your email.

To file by mail, send the completed form to and make the check/money order payable to:

Colorado Department of Revenue

Denver CO 80261-0009