Liquor Tax | Out-of-State Wineries & Distributors

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Out-of-State Wineries & Direct Wine Shippers

Once licensed with the Liquor and Tobacco Enforcement Division, a letter will be sent by the Excise Tax Unit providing you with your tax account number and information to set up your tax account through Revenue Online. If you are new to using Revenue Online, visit the Excise Tax Account web page for more information. If Revenue Online is inaccessible, you can also file a paper return using the Colorado Wine Shipper Return, DR 0448 (see Liquor Tax | Forms and Instructions).

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Excise Tax Obligations

Colorado law requires out-of-state wine shippers to file a Colorado Wine Shipper Return DR 0448 on a monthly basis. 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 State recognized holiday, the return is due the following working day. Excise tax returns can be filed on Revenue Online. For more information on how to file a return, visit the Liquor Tax File & Pay web page.

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Closing a Wine Shipper Excise Tax Account

A Colorado Wine Shipper Return, DR 0448, is required to be filed for all periods that the Wine Direct Shipper’s Permit is active. A permit must be expired, closed, or surrendered before your Wine Shipper Excise tax account can be closed. Contact the Liquor and Tobacco Enforcement Division to close or surrender your permit.

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Sales Tax Obligations

An out-of-state retailer must apply for a Colorado Sales Tax License and collect Colorado sales tax if the retailer has $100,000 or more of gross sales of product delivered into Colorado. For more information, please see our Out-of-State Retail Sales Tax web page. For information regarding how to set up a sales tax account, collect and remit sales tax, and recent sales tax changes for out-of-state businesses, visit the Sales & Use Tax web page.

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Importers

The Colorado Department of Revenue does not require out-of-state companies who only have an Importer's License to file liquor tax returns or to remit Colorado liquor excise tax for the product they ship to Colorado licensed distributors.

For more information about liquor taxes, see our Liquor Tax Guidance Publications web page.