Liquor Tax | Wine Excise Tax, Fee & Surcharge

In addition to the excise tax imposed on sales of wine, the following fees and surcharges apply:

  • Colorado Grape/Produce Excise Tax - $10 per ton of produce used in the production of wine 
  • Colorado Wine Development Fee - $.01 per liter on any vinous product sold
  • Colorado Winery Surcharge - graduated rate for Colorado produced wines

How to Calculate the Colorado Winery Surcharge

Use the Colorado Winery Surcharge Worksheet (DR 0450) to calculate the surcharge amount. The Colorado winery surcharge is based on yearly sales from July 1 through June 30 each year. Starting July 1, the surcharge rates are as follows:
  • 1-9,000 liters sold = $0.05 per liter surcharge
  • 9,001 – 36,000 liters sold = $0.03 per liter surcharge
  • 36,001+ liters sold = $0.01 per liter surcharge