Liquor Excise Taxes


Liquor Excise Tax reports compile taxpayer returns which are processed in the reported period.  Each reporting period may therefore contain late and/or amended returns.  Liquor excise taxes are levied on manufacturers/wholesalers of alcoholic beverages that are sold, offered for sale, or used in the state.  Because liquor excise taxes are required to be collected by the manufacturer/wholesaler, and not individual retailers, only statewide information is available. The current excise tax rates are in the following table:

Current Liquor Excise Tax Rates

Beer 8¢/gallon
Hard Cider (apple/pear) 8¢/gallon
Wine1 7.33¢/liter
Spirituous Liquors 60.26¢/liter
Fermented Malt Beverage (Repeal Beer) 8¢/gallon
Winery Grape/Produce Tax $10/ton
1Surcharges:  1¢ for all wine.  In addition, a graduated annual rate of 5¢, 3¢, and 1¢ is collected on all Colorado wine based on the amount produced.  

For reports from previous years, please contact the Office of Research and Analysis