A “Manufacturer” means a Colorado licensed brewery, winery, limited winery, distillery, cidery, vintner’s restaurant, distillery pub, or brew pub. Colorado manufacturers report all products manufactured in Colorado in the month that they are bottled, canned, or otherwise ready for sale on the Alcohol Beverages Tax Return (DR 0442). Unfinished products are not reported on the return.
Vinous liquor manufacturers have an additional excise tax of $10 per ton of produce on grapes and other produce used in the production of vinous liquor in Colorado. The vinous liquor manufacturer reports the tax on the Alcohol Beverages Tax Return (DR 0442) in the month that the produce was grown, purchased or imported, whichever is later.
For more information about liquor taxes, see our Liquor Tax Guidance Publications web page.
