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 Sales Tax Changes for Out-of-State Retailers
May 17, 2019Members are reminded that the grace period the Colorado Department of Revenue (DOR) extended to out-of-state retailers to comply with new sales tax collection rules ends on May 31, 2019. Starting, June 1, 2019, out-of-state retailers, including wineries, with substantial nexus must collect and remit Colorado state sales tax and state-collected local and special district … 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
