DR 0448 (04/02/12)
COLORADO DEPARTMENT OF REVENUE
DENVER CO 80261-0009
COLORADO MONTHLY REPORT OF
EXCISE TAX FOR WINERY–DIRECT SHIPPER PERMITTEES
GENERAL INFORMATION AND INSTRUCTIONS
• This return may only be filed by out-of-state companies
Line 1 Enter total number of liters of vinous liquors or gallons
holding a current Colorado Winery-Direct Shipper Permit.
of hard cider shipped to Colorado in appropriate
column(s).
• A return must be filed each month, even if no direct
shipments to consumers are made during the month.
Line 2 Preprinted tax rates.
• The tax is imposed on the number of liters of wine or gallons
Line 3 Multiply liters/gallons in line 1 with tax rate on line 2.
of cider sold to consumers.
Line 4 Multiply vinous liters only reported on line 1 by $.01.
• This form is due on or before the 20th day of the month
Line 5 Net tax due (add both columns of line 3 and line 4).
following the month covered by the return:
Line 6 If return and/or payment are sent after the 20th of the
Mail and Make Checks Payable to:
month, multiply line 5 by 10% (.10).
Colorado Department of Revenue
Line 7 If return and/or payment are sent after the 20th of the
1375 Sherman St.
month, multiply line 5 by 1% (.01) per month late.
Denver, CO 80261-0009
Line 8 Amount owed. Add lines 5, 6 and 7.
Cut here and send only the coupon below. Help us save time and your tax dollars.
DR 0448 (04/02/12)
Colorado Monthly Report of Excise Tax for Winery-Direct Shipper Permittees
COLORADO DEPARTMENT OF REVENUE
Account Number
Name
Period
Date Due
I hereby certify under penalty of perjury that the statements made herein, and on supporting documents, are true and correct to the best of my knowledge.
Signature
Date
0448-100
Make checks payable to:
Title
Phone Number
Colorado Department
of Revenue
□
●
Vinous Liquors
Hard Cider
Check here if this is an Amended Return ...........................................................
(1-1)
(1-2)
1. Total liters of vinous liquor or gallons of cider shipped to Colorado. ............................
.08
2. Tax rate. .......................................................................................................................
.0733
3. Excise tax due .............................................................................................................
4. Wine development fee due on wines $.01/liter ............................................................
(5-1)
5. Net tax due (add both columns of line 3 and line 4) ..................................................................................
6. Penalty @ 10% ..........................................................................................................................................
7. Interest @1% per month ...........................................................................................................................
The State may convert your check to a one time electronic banking transaction. Your bank account may be debited as early as
the same day received by the State. If converted, your check will not be returned. If your check is rejected due to insufficient or
8. AMOUNT OWED
uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.
(add lines 5, 6 and 7)
$
. 0 0
CHECK IF PAID BY EFT
(Do not write in space below)