DOR Taxation web site

Tax Rates

Any business or organization that sells liquor or beer must collect Colorado sales tax.  Liquor excise tax rates for beer, malt liquor (beer), hard cider (apple and pear only), vinous liquor and spirituous liquor can be found in Publication FYI Excise 12, Colorado Alcohol Beverage Wholesalers and Manufacturers and are pre-printed on the liquor excise tax return.  Liquor excise tax is due on the liters or gallons first sold, used or consumed in Colorado.  Alcohol beverages shipped outside of Colorado by a licensed manufacturer or wholesaler are exempt from Colorado's liquor excise tax.

 

Colorado imposes a Vinous Surcharge and a Colorado Winery Surcharge to support the Colorado Wine Industry Development Fund.  The Vinous Surcharge is due on all wine for which excise tax is reported. The Colorado Winery Surcharge is due on all vinous liquors produced by Colorado licensed wineries and sold, offered for sale or used in this state.