Last Updated: November 28, 2018

Permit

DTC Permit
  • Required:Yes
  • Fee:$100
  • Expiration:1 yr from issue date

Sales Tax

See Advisory

Excise Tax

  • Required:Yes
  • Wine:  $.0733/liter
  • Wine Development Fee:   $.01/liter

Volume Limit

Limits per Winery
  • Unlimited

Reporting

Reporting Required
  • Required: Yes
  • 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.

  • Effective July 1, 2017 remote retailers that do not collect sales tax and have $100,000 or more in gross sales in Colorado per year, including wineries that ship wine directly to consumers in CO, must comply with use tax notice and reporting requirements. Or, voluntarily collect CO sales and use tax to avoid the need to comply with the notice and reporting requirements. See the tax update under Statutes & Advisories for more information.
  • 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 Sales Tax Changes for DTC Delayed

December 12, 2018

The Colorado Department of Revenue (DOR) announced that it is extending the grace period through May 31, 2019, to in-state AND out-of-state retailers to comply with new sales tax collections rules. These new rules would have required wineries with “substantial nexus” to begin collecting Colorado state, local and special district sales taxes on sales shipped to … Read More ⟶

CONTACT INFORMATION

Colorado Department of Revenue
Liquor & Tobacco Enforcement Division

PO Box 173350
Denver, CO 80217-3350
Phone: (303) 205-2300
Fax: (303) 205-2341
Colorado Department of Revenue
Taxation Division
PO Box 17087
Denver, CO 80217
Phone: (303) 238-7378