DOR Taxation web site

Shipment of Wine to Personal Consumers

To apply for a Winery Direct Shipper's Permit, you must submit a completed Winery Direct Shippers Permit Application (DR 8475) to the Liquor Enforcement Division.  Contact the Liquor Enforcement Division  at (303) 205-2300 for more information regarding licensing.

 

The holder of a Winery Direct Shipper's Permit operates a winery located in the United States that sells and delivers produced or bottled wine to a personal consumer located in Colorado.  The wine must be for personal consumption only and not for resale or other commercial purposes.

 

The Taxpayer Service Division of the Department of Revenue will send you a pre-printed Colorado Monthly Report of Excise Tax for Winery-Direct Shipper Permitees (DR 0448) each month.  File the DR 0448 along with supplemental schedules and payment of tax on or before the 20th day of the month following the month in which such wine is first sold.  If you do not receive a DR 0448, you can download the form from this website or contact the Excise Tax section to have one sent to you.  Failure to receive a form does not relieve you of your legal responsibility to file the return by the due date.

 

The number of liters shipped to Colorado is reported on line 1 of the DR 0448.  The tax for wine is calculated by using the number of liters shipped times the tax rate listed.  Colorado imposes a vinous surcharge per liter of wine, which is reported on the DR 0442, line 4.

 

If no sales to Colorado are made during the month, mark zero in lines 1 and 5. Payment may be made by check or through Electronic Funds Transfer (EFT).  To make payments through EFT, complete the Authorization For Electronic Funds Transfer for Tax Payments (DR 5785).

 

For more information, please see Publication FYI Excise 21, Shipment of Wine to Personal Consumers in Colorado.