DOR Taxation web site

Consumer Information

When purchasing alcoholic products, consumers can expect to pay Colorado state and federal excise tax (which is included in the price of the product) and state and local sales taxes (which are charged on the final product price).

Tax Rates
 (These taxes are included in the final product price.)

  • State Liquor Excise Tax Rates
    • 8¢ per gallon for 3.2% Beer
    • 8¢ per gallon for Malt Liquor (beer)
    • 8¢ per gallon for Hard Cider (apple and pear only)
    • 7.33¢ per liter for Vinous Liquor
    • 60.26¢ per liter for Spirituous Liquor
  • Federal Tax Rates can be found on the federal Alcohol and Tobacco Tax and Trade Bureau Web site.
(These taxes are charged on the final product price.) 
  • State Sales and Local Tax Rates: The state sales tax rate is 2.9%. Local tax rates can be found in Revenue Online. Look for View Local Sales Tax Rates under Other Services. 

Examples

  • Mary wants to buy a 750ml bottle of wine with a listed price of $15 a bottle. The $15 includes a $0.21 federal excise tax and a $0.055 state excise tax. She is purchasing the wine at a location that must charge a 2.9% state sales tax rate. Her final cost is $15.44 plus any local sales tax.
     
  • Joe is purchasing one 12 ounce bottle of beer with a listed price of $4 a bottle. The $4 includes a $0.05 federal excise tax and a $0.075 state excise tax. He is purchasing the beer at a location that must charge a 2.9% state sales tax rate. His final cost is $4.12  plus any local sales tax.

  • Sally is purchasing a six-pack of beer. The six-pack is has six 12-ounce bottles. The six-pack has a listed price of $10 a pack. The $10 includes a $0.30 federal excise tax and a $0.045 state excise tax. She is purchasing the beer at a location that must charge a 2.9% state sales tax rate. Her final cost is $10.29 plus any local sales tax.

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