Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 


Liquor Tax | File & Pay


Filing Information

The Monthly Report of Excise Tax for Alcohol Beverages, DR 0442, along with the supplemental schedules must be filed every month, even if no tax is due for that month. The Monthly Report of Excise Tax for Alcohol Beverages, DR 0442, along with the supplemental schedules and payment, are 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 is due the next business day.

All liquor excise tax forms can be filed online through Revenue Online. If you are new to using Revenue Online, visit the Excise Tax Account page to get started.

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.
  • Colorado Winery Surcharge Worksheet, DR 0450, - more information is provided on the Wine Excise Tax, Fee & Surcharge web page. 

Liquor Excise Tax, Fees & Surcharges


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.