For any alcohol beverages in excess of four liters, the owner is liable for the state excise tax. The payment of this tax is reported on the Personal Excise Tax Return for Alcohol Beverages (DR 0449). Download this form and write your name in the spaces provided.
List the number of liters or gallons of each type of alcoholic beverage on line 1. The tax for wine and spirits is calculated by using the number of liters reported on line 1 times the tax rate listed. The tax for hard cider and malt liquor (beer) is calculated by using the number of gallons reported on line 1 times the tax rate. Colorado imposes a Vinous Surcharge of one cent per liter of wine. The surcharge is reported on the DR 0449, line 4.
The Colorado Department of Revenue does not provide a receipt for tax payments. Photocopy the return and payment to keep for your records. Attach a copy of the form and payment to your shipment.