DOR Taxation web site

License Requirements

Any business or organization that manufacturers, distributes or sells beer, wine or distilled spirits must apply with the Liquor Enforcement Division for the appropriate class of liquor license.  For more information, please see the Liquor Enforcement Division Web site  or contact them by telephone at (303) 205-2300.


If you plan to sell alcohol beverages at retail to consumers, you must also obtain a sales tax license before a retail liquor license will be issued by the Liquor Enforcement Division. Please see the Sales Tax Web pages for more information on how to obtain a sales tax license.


If you move your business location, change your trade name, or there is a change in ownership, you must contact the Liquor Enforcement Division before a change is made.