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Liquor Tax | Wine Excise Tax, Fee & Surcharge

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  • Colorado Grape/Produce Excise Tax- $10 per ton of produce used in the production of wine
  • Colorado Wine Development Fee - $.01 per liter on any vinous product sold
  • Colorado Winery Surcharge - graduated rate for Colorado produced wines
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How to Calculate the Colorado Winery Surcharge

The Colorado Winery Surcharge is due on vinous liquors produced by Colorado licensed wineries and sold, offered for sale, or used in this state during the current month. The surcharge is due only on wine that was produced in Colorado and included in taxable sales on line 14 of form DR 0442.

Use the Colorado Winery Surcharge Worksheet, DR 0450 (see Liquor Tax | Forms & Instructions), to calculate the surcharge amount. The Colorado winery surcharge is based on yearly sales from July 1 through June 30 each year. Starting July 1, the surcharge rates are as follows:

  • 1-9,000 liters sold = $0.05 per liter surcharge
  • 9,001-45,000 liters sold = $0.03 per liter surcharge
  • 45,001+ liters sold = $0.01 per liter surcharge

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