Any individual 21 years of age or older entering Colorado can bring the following amounts of alcohol beverages without being subject to the Colorado excise tax:
- 9 Liters or less of Vinous Liquor (wine);
- 6 Liters or less of Spirituous Liquor;
- 2.25 Gallons (288 oz) or less of Hard Cider; and
- 2.25 Gallons (288 oz) or less of Malt Liquor (beer).
If the quantity of alcohol brought into Colorado exceeds the limits stated above for any liquor type, a Personal Excise Tax Return for Alcohol Beverages DR 0449 (see Liquor Tax | Forms & Instructions) is required to be completed and the Colorado excise tax paid. Instructions for submission of this form are included in the form instructions.
The alcohol beverages brought into Colorado must be for personal consumption only and not for resale or other commercial purposes.
For more information about liquor taxes, see our Liquor Tax Guidance Publications web page.
