DOR Taxation web site

Purchases and Exports

Purchases of liquor and beer by wholesalers or distributors must be reported on the schedule entitled Wholesalers Report of Liquor and Beer Purchases (DR 0445)

 

Exports of liquor and beer by wholesalers or distributors out-of-state must be reported on the schedule entitled Export Sales Report - Liquor and Beer (DR 0443). Alcohol beverages shipped outside of Colorado by a licensed manufacturer or wholesaler are exempt from the state liquor excise tax.

 

These forms are to be included with your monthly liquor excise tax return. Wholesalers are not required to submit invoices, however all records pertaining to the purchase of any and all alcohol beverages must be available upon request. Colorado law requires you to keep accurate and complete records of your purchase, sale and transfer activities of alcohol beverages for a period of three years.