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.
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.