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

Colorado law requires out-of-state wine shippers to file a Excise Tax Return for Alcohol Beverages (DR 0448) on a monthly basis. Returns are due on or before the 20th of each month following the month in which wine was sold into Colorado. Excise tax returns can be filed on Revenue Online. For more information on how to file a return, visit the Liquor Excise Tax Filing Information web page. 

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.

Out-of-State Distributors

The Colorado Department of Revenue does not require out-of-state companies who only have an Importer's License to file liquor tax returns or to remit Colorado liquor excise tax for the product they ship to Colorado licensed distributors.