Form Dr 0442 - Monthly Report Of Excise Tax For Alcohol Beverages (Page 2 of 2) in pdf

INSTRUCTIONS FOR FORM DR 0442

Line 8(d). Enter the total of lines 8(a), 8(b) and 8(c).

Who Must File. Each Colorado licensed 3.2 beer or liquor

manufacturer or wholesaler must file form DR 0442 on or

Line 9. Subtract line 8(d) from line 7. Line 9 is the total

before the 20th day of the month following the month

taxable liquor and 3.2 beer sales for the month.

covered by the return with the Department of Revenue,

1375 Sherman St., Denver, CO 80261. The return must be

Line 10. Enter the sales of liquor and 3.2 beer for which

filed even if no tax is due.

Colorado liquor excise tax has already been paid. This is

Tax Imposed. The tax is imposed on the first sale of 3.2

limited to those sales included in line 9.

beer or liquor in Colorado. "First sale" means the sale or

Line 11. Subtract line 10 from line 9. This is the taxable

disposal which occurs when a licensed wholesaler sells,

liquor and 3.2 beer sales.

transfers, or otherwise disposes of 3.2 beer or liquor or

when a manufacturer sells to a licensed wholesaler or

Line 12. The applicable tax rates are preprinted on the

consumer.

return.

Cider. Effective July 1, 1997, "hard cider" is statutorily

Line 13(a). Enter the result of multiplying the gallons or

defined as an alcohol beverage containing at least one-

liters on line 11 by the tax rate on line 12.

half of one percent and less than seven percent alcohol by

volume that is made by fermentation of the natural juice of

Line 13(b). Enter the vinous liquor surcharge of 1 cent

times the number of liters on line 11.

apples or pears, including but not limited to flavored hard

cider and hard cider containing not more than 0.392 gram

Line 13(c). Enter the Colorado winery surcharge on wine

of carbon dioxide per hundred milliliters. For the purposes

produced in Colorado and included in the tax due sales on

of Article 47, C.R.S., hard cider shall in all respects be

line 11. The tax amount will be determined using an annual

treated as a vinous liquor except where expressly provided

graduated rate based on production. This graduated rate

otherwise.

shall be applicable on a yearly basis beginning on the first

day of July each year. The Department will provide the

NOTE: All cider that does not meet the definition of "hard

worksheet used for the calculation of tax for this line. The

cider," but is within the definition of "vinous liquors," shall

worksheet shall be submitted in a separate mailing

continue to be taxed as a vinous liquor.

addressed to the Business Tax Accounting Section,

Line 1. Report the ending inventory for the preceding

Colorado Department of Revenue, 1375 Sherman Street,

calendar month. This amount should match what was

Room 208, Denver, Colorado 80261. The worksheet is due

reported on line 6 of the previous month's DR 0442. Attach

the same date the Monthly Report of Excise Tax for

a comprehensive explanation of any differences.

Alcohol Beverages is due. (The graduated annual rate is 5

cents per liter for the first nine thousand liters, 3 cents per

Line 2. Only Colorado manufacturers need to report all

liter for the next thirty-six thousand liters, and 1 cent per

liquor and 3.2 beer manufactured in Colorado during the

liter for all additional amounts.)

month.

Line 13(d). Enter the Colorado winery grape tax. The

Line 3. Report all liquor and 3.2 beer purchased tax not

Colorado winery grape tax is $10.00 per ton of vinifera

included during the month. Attach supporting schedule(s)

variety grapes or other produce used in the production of

DR 0445.

wine in Colorado by a licensed Colorado winery. The tax is

Line 4. Enter all purchases of liquor and 3.2 beer made

due in the month the product was purchased or imported

during the month on which Colorado tax has already been

into Colorado, whichever is later.

paid. Attach schedule(s) DR 0445.

Line 13(e). Enter the total tax due by categories. Line

Line 5. This is the liquor and 3.2 beer available for sale in

13(e) is the total of lines 13(a) through 13(d).

Colorado.

Line 6. Enter the ending inventory of liquor and 3.2 beer.

Line 14. Enter the tax previously paid on liters of liquor

and gallons of hard cider, 3.2 beer and malt liquor included

Line 7. Subtract line 6 from line 5. Line 7 is the liquor and

on line 8(d).

3.2 beer sold or otherwise disposed of during the month.

Line 15. Subtract line 14 from line 13(d) and enter the

Line 8(a). Enter the liquor and 3.2 beer transported and

difference.

disposed of outside of Colorado. Attach supporting

schedule(s) DR 0443.

Line 16. If the return is filed after the due date, enter the

late filing penalty of 10% times the net tax due on line 15.

Line 8(b). Enter the wine, distilled liquor, and hard cider

sold and delivered to ceded federal property (e.g., military).

Line 17. If the return is filed after the due date, enter the

interest charge of 1% per month or fraction thereof times

Line 8(c). Enter the liquor and 3.2 beer rendered

the total of lines 15 and 16.

unsaleable by reason of destruction or damage. Credit is

not allowed for spoilage. An affidavit of destruction or

Line 18. Enter the total of lines 15, 16 and 17.

damage must be submitted.

Form Dr 0442 - Monthly Report Of Excise Tax For Alcohol Beverages Page 2

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