Liquor Tax | Out-of-State Wineries & Distributors
Out-of-State Wineries & Direct Wine Shippers
If a winery is outside of Colorado and intends to sell to consumers in Colorado, a Winery Direct Shipper’s Permit must be obtained. Submit a completed Winery Direct Shippers Permit Application (DR 8475) to the Liquor Enforcement Division.
Once licensed with the Liquor Enforcement Division, a letter will be sent by the Excise Tax Unit providing you with your tax account number and information to set up your tax account through Revenue Online. If you are new to using Revenue Online, visit the Excise Tax Account web page for more information. If Revenue Online is inaccessible, you may also file a paper return using the Monthly Report of Excise Tax (DR 0448).
Excise Tax Obligations
Sales Tax Obligations
An out-of-state retailer must apply for a Colorado Sales Tax License and collect Colorado sales tax if retailer has $100,000 or more of gross sales of product delivered into to Colorado. For more information, please see our Out-of-State Retail Sales Tax web page. For information regarding how to set up a sales tax account, collect and remit sales tax, and recent sales tax changes for out-of-state businesses, visit the Sales & Use Tax web page.