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Liquor Tax | File & Pay

Filing and Paying Liquor Excise Tax

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

Filing Information

The Alcohol Beverages Tax Return, DR 0442, along with the supplemental schedules must be filed every month, even if no tax is due for that month. The Alcohol Beverages Tax Return, DR 0442, along with the supplemental schedules and payment, is due on the 20th day of the month following the reporting period. If the 20th falls on a Saturday, Sunday or a legal holiday, the return and payment are due the next business day.

Alcohol Beverages Tax Return Mandatory Electronic Filing & Payment

Taxpayers who submit the Alcohol Beverages Tax Return, form DR 0442, are required to file and pay their return through the Department’s online system, Revenue Online, according to the following schedule:

  • Effective January 2026: If during calendar year 2025:
    • Total vinous liquor reported was 15,000 liters or more, or
    • Total spirituous liquor reported was 25,000 liters or more, or
    • Total hard cider reported was 5,000 gallons or more, or
    • Total malt liquor reported was 20,000 gallons or more.  
  • Effective January 2027: If during calendar year 2026:
    • Total vinous liquor reported was 3,000 liters or more, or
    • Total spirituous liquor reported was 1,500 liters or more, or
    • Total hard cider reported was 250 gallons or more, or
    • Total malt liquor reported was 7,500 gallons or more.  
  • Effective January 2028: All Liquor Excise distributors must file and pay electronically.

Penalty for Noncompliance: The penalty for failing to file electronically when required is the greater of $50 or 5% of the tax due. See our Liquor Excise Return Filing Instructions for filing the return on Revenue Online.
 

Supplemental Schedules

These forms must be included with the monthly liquor tax return. Wholesalers are not required to submit invoices; however, all records pertaining to the purchase of all alcohol beverages must be available upon request. Colorado law requires taxpayers to keep accurate and complete records of the purchase, sale, and transfer activities of all alcohol beverages for a period of three years.

  • Wholesalers Report of Liquor and Beer Purchases, DR 0445,must be submitted for all purchases of liquor and beer reported on lines 3 and 4 of form DR 0442.
  • Liquor and Beer Export Sales Report, DR 0443, must be submitted for all alcohol beverages shipped outside of Colorado reported on line 8 of form DR 0442.
  • Colorado Affidavit of Liquor Destruction or Damage, DR 0444, must be submitted for all product reported as destroyed or damaged on line 10 of form DR 0442. This exemption is allowed only through the December 2025 reporting period.
  • Colorado Winery Surcharge Worksheet, DR 0450, - more information is provided on the Wine Excise Tax, Fee & Surcharge web page. 

Filing Information

Colorado law requires out-of-state wine shippers to file a Colorado Wine Shipper Return, DR 0448, on a monthly basis, even if no tax is due for that month. Returns are due on the 20th of each month following the month in which wine was sold into Colorado. If the 20th falls on a weekend or a state-recognized holiday, the return is due the following working day. 
 

Wine Shipper Return Mandatory Electronic Filing & Payment

The Wine Shipper Return, form DR 0448, is required to be filed through the Department’s online system, Revenue Online, and the payment is required to be made electronically, according to the following schedule: 

  • Effective January 2026: If during calendar year 2025, the total vinous liquor reported was 300 liters or more, or if the total hard cider reported was 1 gallon or more.
  • Effective January 2027: If during calendar year 2026, the total vinous liquor reported was 50 liters or more, or if the total hard cider reported was 0.01 gallon or more.
  • Effective January 2028: All Wine Shipper Returns must be filed & paid electronically, using Revenue Online. 
    Penalty for Noncompliance: The penalty for failing to file or pay electronically when required is the greater of $50 or 5% of the tax due.


If you are new to Revenue Online, set up your account by going to Colorado.gov/RevenueOnline. For additional assistance, contact the Excise Tax Unit by email at DOR_ExciseTax@state.co.us or by phone at 303-205-8287.
 

Payment Methods

For information on the forms of payment that are accepted by the Department of Revenue, visit the Excise Tax Payment web page. For more information about liquor taxes, see our Liquor Tax Guidance Publications web page.