Liquor Taxes | Account / License

Liquor and beer distributors located in Colorado are required to obtain a Colorado liquor license from the Liquor Enforcement Division. Any retailer selling alcoholic beverages at retail to customers must also obtain a sales tax license before a retail liquor license will be issued by the Liquor Enforcement Division. Please see Sales Tax | Account / License for information on what type sales tax license you need and how to obtain a sales tax license.
 
In addition, every licensed manufacturer or distributor who first sells, uses, or consumes any alcoholic beverage in Colorado must also set up a liquor excise tax account. Generally, an alcoholic beverage retailer that is not also a manufacturer does not need to set up a liquor excise tax account. To set up a liquor excise tax account, the taxpayer can either send in a Monthly Report of Excise Tax for Alcohol Beverages (DR 0442) or can contact the Excise Tax Accounting Section at 303-205-8211 ext. 6848, dor_excisetax@state.co.us, or
Colorado Department of Revenue
Excise Tax Accounting #237
PO Box 17087
Denver, CO 80217-0087