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 of tax, are due on or before the 20th day of the month following the month in which alcohol beverages are first sold.

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.

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.
  • Liquor and Beer Export Sales Report (DR 0443), must be submitted for all alcohol beverages shipped outside of Colorado.
  • Colorado Winery Surcharge Worksheet (DR 0450) - more information on Wine Excise Tax Fee & Surcharge web page

Credit for Destruction of Product

When claiming destruction of liters and/or gallons on your excise tax return, submit an affidavit which includes the following information:

1. The date of destruction
2. The product type(s) (i.e. vinous liquor, hard cider, etc.) and quantity of destruction
3. The reason for destruction
4. A signature of someone authorized within the organization (e.g. owner, CFO, brewer)

Note: This affidavit must be included with the excise tax return filed Revenue Online filing or sent with a paper return.

Liquor Excise Tax, Fees & Surcharges

Please note that taxpayers who remit only liquor excise tax are unable to sign up for Electronic Funds Transfer (EFT) through Revenue Online. Instead, these taxpayers should file an Authorization for Electronic Funds Transfer (DR 5785) to set up an EFT account.
Printable versions of the forms listed above can be found on the Liquor Tax Forms web page.

Payment Methods

For information on the forms of payment that can be accepted by the Excise Tax Unit, visit the Excise Tax Payment web page.