Liquor and beer distributors in Colorado are required to obtain a Colorado liquor license from the Liquor Enforcement Division. For more information please see the Liquor Enforcement Division Web site.
Liquor taxes are administered by the Taxation Division and information regarding taxes is available here. All alcoholic beverages sold by a retailer are subject to Colorado's 2.9% state sales tax as well as any applicable special district or local state-collected sales tax and include an indirect excise tax.
Those who sell liquor by the bottle, can, or case, or by the drink must obtain a state sales tax license as well as a liquor license. Alcohol beverages shipped outside of Colorado by a licensed manufacturer or wholesaler are exempt from the state liquor excise tax. Colorado law requires wholesalers and manufacturers to keep accurate and complete records of purchases, sales, and transfer activities of alcohol beverages for a period of three years.