Permit
DTC Permit
- Required:Yes
- Fee:$100
- Expiration:1 yr from issue date
Sales Tax
See Alert
Excise Tax
- Required:Yes
- Wine: $.0733/liter
- Wine Development Fee: $.01/liter
Volume Limit
Limits per Winery
- Unlimited
Reporting
Reporting Required
- Excise Tax: Monthly by the 20th
- Record Retention: At least 3 years
Product Requirements
Product Restrictions
- ONLY wines produced or bottled by the permittee may be sold and shipped to consumers
Additional Information
A winery must obtain a direct shipping permit prior to shipping on-site and off-site sales to Colorado consumers. As of July 1, 2017, the permit fee is $100 per year.
- The grace period the DOR extended to out-of-state retailers to comply with the new sales tax rules ends May 31, 2019. Wineries that have $100,000 or more of gross sales delivered in Colorado in the previous or current calendar year must collect and remit Colorado sales tax beginning June 1, 2019.
- All packages delivered to Colorado residents must be clearly and conspicuously labeled: that the contents are wine products and that the package may only be delivered to persons who are 21 years of age or older.
Colorado Waives Retail Delivery Fee for Qualified DTC Shipments
May 19, 2023Colorado Gov. Jared Polis signed legislation (SB 23-143) that creates an exemption from the $0.27 Retail Delivery Fee (RDF) for new and existing businesses. This includes California wineries that ship direct to consumers that had less than $500,000 in retail sales in Colorado in the previous year. The law also provides flexibility for compliance to … Read More ⟶
CONTACT INFORMATION
Colorado Department of Revenue
Liquor & Tobacco Enforcement Division
1707 Cole Boulevard, Suite 300
Lakewood, CO 80401
Phone: (303) 205-2300
Fax: (303) 866-2428
Liquor & Tobacco Enforcement Division
1707 Cole Boulevard, Suite 300
Lakewood, CO 80401
Phone: (303) 205-2300
Fax: (303) 866-2428
