Colorado
Open with a permitPrepared for youLast checked September 29, 2026
Open to California wineries that hold a Winery Direct Shipper's Permit, with no volume limit and a monthly excise return.
Colorado has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Winery Direct Shipper's Permit, $100, issued by the Liquor and Tobacco Enforcement Division and renewed every year; confirm your expiration date with the Division.
- Volume limit
- None.
- Bond
- None in the permit statute.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Wine Shipper Return, excise plus development fee (20th, monthly, even at zero) | DR 0448 | Department of Revenue, Excise Tax Unit | Prepared by Pinrates. You submit it in Revenue Online. |
| Retail Sales Tax Return, only if licensed (20th after the period) | DR 0100 | Department of Revenue, Taxation Division | Prepared by Pinrates. You submit it in Revenue Online. |
When it's due
| Wine Shipper Return, DR 0448 | Every month, by the 20th |
| Sales tax, DR 0100 (monthly, if licensed) | Every month, by the 20th |
| Sales tax, DR 0100 (quarterly, if licensed) | Jan 20, Apr 20, Jul 20, Oct 20 |
| Sales tax license (odd years) | Dec 31 |
The DR 0448 is the only fixed obligation for most shippers; the permit renews each year before its own expiration date, which the Division can confirm, and the sales tax rows apply only after you pass $100,000.
Tax rates
Wine excise of 7.33 cents a liter plus a 1-cent wine development fee. Sales tax (2.9% state plus local) only once your Colorado sales pass $100,000.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None. Cartons must say they contain wine and need a 21+ recipient.
- Carrier
- Delivery only to the buyer, a recipient the buyer named in advance, or another adult 21+; whoever accepts must be 21+, show ID and sign.
Changes since September 29, 2026
None recorded. The Colorado chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Colorado's direct-shipping rules after that date is posted here.
Ship to Colorado?
Of the returns and reports above, Pinrates prepares 2 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Colorado chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| co-01 | Winery Direct Shipper Permit, $100 | Colorado Department of Revenue, Liquor Enforcement Division Fee Schedule, DR 8500 (08/11/26) | Colorado Department of Revenue |
| co-08 | Colorado Department of Revenue, "DR 0448: Monthly Report of Excise Tax for Winery-Direct Shipper Permittees" | Colorado Department of Revenue | |
| co-11 | Winery Direct Shipper's Permit initial application and renewal available online | Colorado Department of Revenue, Specialized Business Group, "Online Liquor Applications and Renewals" | Colorado Department of Revenue |
| co-16 | Winery Direct Shipper's Permit application | DR 8475 | Colorado Department of Revenue |
| co-17 | Liquor excise tax account | Colorado Department of Revenue | |
| co-18 | Sales tax license, once Colorado sales reach $100,000 | Colorado Department of Revenue | |
| co-19 | Sales tax license renewal | Colorado Department of Revenue | |
| co-20 | Retail Sales Tax Return, only if licensed | DR 0100 | Colorado Department of Revenue |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| co-02 | Direct shipping permits renewed each year | Colorado Department of Revenue, Specialized Business Group, "Online License Renewal Available for Direct Wine Shipping Permits" | Colorado Department of Revenue |
| co-21 | File and pay DR 0448 and DR 0100 | Revenue Online | Colorado Department of Revenue |
| co-22 | Permit applications and renewals online | Liquor and Tobacco Enforcement Division |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| co-04 | Excise tax on vinous liquor | Colo. Rev. Stat. § 44-3-503 | |
| co-09 | Colo. Rev. Stat. § 44-3-104 (winery direct shipper's permit; eligibility, package labeling, delivery, records), in the Colorado Liquor Code (2025) as published by the Department of Revenue | Colorado Department of Revenue | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| co-12 | One DR 0448 per permitted location | Colorado Liquor Rules, eff. January 2026, Regs. 47-104 (winery direct shipper's permits), 47-303 (license renewals) and 47-502 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| co-03 | Industry guidance | Wine Institute, "Colorado" DTC summary, updated March 18, 2025 | |
| co-05 | Wine development fee | Colorado Department of Revenue, "Liquor Tax: Wine Excise Tax, Fee and Surcharge" | Colorado Department of Revenue |
| co-06 | Permit, excise account, sales tax threshold | Colorado Department of Revenue, "Liquor Tax: Out-of-State Wineries and Distributors" | Colorado Department of Revenue |
| co-07 | 2.9% state rate, local and home-rule taxes, license fee and expiration | Colorado Department of Revenue, "Colorado Sales Tax Guide" | Colorado Department of Revenue |
| co-10 | DR 0448 due dates | Colorado Department of Revenue, "Liquor Tax: File and Pay" | Colorado Department of Revenue |
| co-13 | Vinous liquor 0.5% to 21% ABV | Colorado Legislative Council Staff, "Liquor Tax" | |
| co-14 | Qualified business exemption | Colorado Department of Revenue, "Retail Delivery Fee: Retailers" | Colorado Department of Revenue |
| co-15 | Filing frequency thresholds, due dates, zero returns | Colorado Department of Revenue, "Sales Tax Filing Information" | Colorado Department of Revenue |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Colorado chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.