Liquor Tax

Go to Liquor Tax | Forms & Instructions to download the forms listed on this page.

Every licensed manufacturer and distributor who first sells, uses, or consumes any alcohol beverage in Colorado must also set up a liquor excise tax account. Once licensed with the Liquor and Tobacco Enforcement Division, a letter will be sent by the Excise Tax Unit providing you with your tax account number and information to set up your tax account through Revenue Online. If you do not receive this letter by the 10th day following the month your liquor license was issued please contact the Excise Tax Unit.

For more information about setting up an account, visit the Excise Tax Account web page. Visit the Filing Information page for more information on how to file the Monthly Report of Excise Tax for Alcohol Beverages, DR 0442.

The Monthly Report of Excise Tax for Alcohol Beverages, DR 0442, along with the supplemental schedules and payment of tax, are due on or before the 20th day of the month following the month in which alcohol beverages are first sold. If the 20th falls on a Saturday, Sunday, or legal holiday, the distributor's return and tax remittance is due the next business day. Payment made by electronic funds transfer (EFT) are required to be made prior to 4:00 PM Mountain Time on the return's due date.

Any business selling alcohol beverages at retail to customers must obtain a sales tax license before a retail liquor license will be issued by the Liquor and Tobacco Enforcement Division. Please visit the Sales & Use Tax web page for information on how to obtain a sales tax license, set up a sales tax account, and how to collect and remit state sales tax, or contact the Taxpayer Helpline at 303-238-7378.

In Colorado, many cities and counties collect their sales and use tax instead of the Colorado Department of Revenue. For more information, visit the Local Government Sales Tax web page.

Visit the webpage about Consumer’s Personal Inventory Reporting for information regarding Personal Liquor Excise Tax.

For more information about liquor taxes, see our Liquor Tax Guidance Publications web page.