Personal Liquor Stock Brought into Colorado
Colorado law allows any passenger age 21 or older arriving at any airport in this state on an air flight originating in a foreign country which is subject to customs clearance to lawfully bring up to four liters of wine, beer or spirituous liquor without liability for Colorado liquor excise tax. The alcoholic beverages brought into the United States must be for personal consumption only and not for resale or other commercial purposes.
For any alcohol beverages in excess of four liters, the owner is liable for the state excise tax. The payment of this tax is reported on the Monthly Report of Excise Tax for Alcohol Beverages (DR 0442) . Download this form and write your name and Colorado address in the blank area at the top of the DR 0442. Write "PERSONAL INVENTORY" at the top of the form.
List the number of liters of each type of alcoholic beverage on line 11. The tax for wine and spirits is calculated by using the number of liters reported on line 11 times the tax rate listed. The tax for hard cider, malt liquor and 3.2% beer is calculated by using the number of gallons reported on line 11 times the tax rate. Colorado imposes a Vinous Surcharge of $.01 per liter of wine. The surcharge is reported on the DR 0442, line 13(b).
Make your check payable to the Colorado Department of Revenue and send the completed form and check to:
Colorado Department of Revenue
Excise Tax Accounting Section
1375 Sherman, Room 237
Denver, CO 80261
Include a copy of the tax form and check in your shipment for customs.
For more information, see Publication FYI Excise 20, Bringing Personal Liquor Stock into Colorado .