Liquor Excise Taxes

 

Liquor excise tax reports show the tax reported by liquor manufacturers/wholesalers on their monthly liquor excise tax returns (DR 0442). Gallons in these reports are calculated on the taxes owed as reported by taxpayers.

Liquor excise taxes are levied on manufacturers/wholesalers of alcoholic beverages that are sold, offered for sale, or used in the state. Because liquor excise taxes are required to be collected by the manufacturer/wholesaler and not individual retailers, only statewide information is available.

Beginning January 2019, licensing fee collection data was removed from monthly reports and will instead be summarized in the CDOR Annual Report. Additional taxes and fees on wine (Wine Development Fee, Colorado Winery Surcharge, and Colorado grape/produce $10/ton) were removed from monthly reports and will be summarized in the CDOR Annual Report.

Current Liquor Excise Tax Rates

Malt Liquor (Beer) 8¢/gallon
Spirituous Liquors 60.26¢/liter
Hard Cider 8¢/gallon
Wine 1 7.33¢/liter
Surcharges:  1¢ for all wine.  In addition, a graduated annual rate of 5¢, 3¢, and 1¢ is collected on all Colorado wine based on the amount produced.  

 

For reports from previous years or inquiries regarding the liquor excise tax reports, please contact the Office of Research and Analysis.