Liquor Excise Taxes

 

The liquor excise tax reports show statistical summaries of liquor excise taxes reported on the DR 0442 by filing period and licensing fees revenue collected monthly by accounting period, starting with the January 2016 report. Previous reports show filing and collections data both grouped by the filing period. 

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.

Current Liquor Excise Tax Rates

3.2% Beer 8¢/gallon
Malt Liquor (Beer) 8¢/gallon
Spirituous Liquors 60.26¢/liter
Hard Cider 8¢/gallon
Wine 1 7.33¢/liter
Winery Grape/Produce Tax $10/ton
Surcharges:  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 or inquiries regarding the liquor excise tax reports, please contact the Office of Research and Analysis.