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Tax and Surcharge Rates

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Tax Rates:  For any alcohol beverages in excess of four (4) liters, the owner is liable for the state excise tax (.08/gallon for beer, .0733/liter for wine and .6026/liter for spirits). The payment of the tax is reported on the form DR 0442  Monthly Report of Excise Tax for Alcohol Beverages. The tax is calculated by using the number of liters reported on line 11 times the tax rate for wine and spirits. The tax is calculated by using the number of gallons reported on line 11 times the tax rate for hard cider, malt liquor and 3.2% beer.

 

Surcharge Rates: Colorado imposes a Vinous Surcharge known as the Wine Development Fee. The surcharge is $.01 (one cent) per liter on all wine and must be reported on the DR 0442, line 13(b).