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STATE SHIPPING LAWS: Colorado

Open Permit

Last Updated: July 1, 2022

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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 DTC Shipments Subject to Retail Delivery Fee

June 17, 2022

Starting July 1, 2022, wineries that ship wines to consumers in Colorado must collect a $0.27 retail delivery fee on each retail sales transaction that involves delivery by a motor vehicle. The fee will apply to DTC wine shipments because it is considered a retail sale of tangible personal property subject to the state sales … Read More ⟶

View All Colorado Alerts View All Compliance Alerts

Licensing Forms

  • Winery Direct Shipper's Permit Application (paper)
  • Winery Direct Shipper's Permit - Apply Online
  • Tax Check Authorization, Waiver, and Request to Release Information
  • Online License Renewal Available
  • Sales Tax Requirements for Out-of-State Businesses
  • Retail Delivery Fee, Effective July 1, 2022

Reporting Forms

  • Monthly Report of Excise Tax for Winery-Direct Shipper Permittees
  • Efile
  • Tax Information for Direct Wine Shippers

Statutes & Advisories

  • Colo. Rev. Stat. § 44-3-104. Wine shipments - permits.
  • Colorado Shipping Requirements Effective July 1, 2006
  • FYI - Excise 21 Shipment of Wine to Personal Consumers Colorado
  • Sales & Use Tax | Frequently Asked Questions

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
Colorado Department of Revenue
Taxation Division
PO Box 17087
Denver, CO 80217
Phone: (303) 238-7378
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Please Note: This information is intended for winegrower licensees only. All information on WineInstitute.ComplianceRules.org is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.
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