DR 0449 (02/08/12)
COLORADO DEPARTMENT OF REVENUE
DENVER, CO 80261-0009
303-205-8211 ext 6848
PERSONAL EXCISE TAX RETURN FOR ALCOHOL BEVERAGES
GENERAL INFORMATION AND INSTRUCTIONS
Who must file this return?
Make payment payable to:
•
Colorado Department of Revenue
Any passenger age 21 or older arriving at any airport in this
state on an air flight originating in a foreign country, who is
Line 1 Enter amount in excess of four (4) liters shipped to
subject to customs clearance, and is importing more than
Colorado.
four (4) liters of wine, beer or spirituous liquor.
Line 3 Excise tax. Multiply line 1 by line 2 for each column.
•
The alcoholic beverages brought into the United States must
Line 4 Wine development fee. Vinous column only. Multiply line
be for personal consumption only and not for resale or other
1 by $.01 (.01).
commercial purposes.
Line 5 Subtotal for all columns of line 3
•
Attach a copy of this form and a copy of your payment to
Line 6 Total tax due. Add lines 4 and 5.
your shipment.
Line 7 Penalty. If payment is made after the alcohol beverage
•
Photocopy and keep for your records
is shipped to Colorado.
Send completed form and payment to:
Line 8 Interest. If payment is made after the alcohol beverage
Colorado Department of Revenue
is shipped to Colorado. Multiply line 6 by 1% (.01) per
1375 Sherman Street
month.
Denver, Colorado 80261-0009
Line 9 Amount Owed. Add lines 6, 7 and 8. Round to the
nearest dollar.
DETACH FORM
ON THIS LINE
Cut here and send only the coupon below. Help us save time and your tax dollars.
DR 0449 (02/08/12)
Personal Excise Tax Return For Alcohol Beverages
COLORADO DEPARTMENT OF REVENUE
DENVER CO 80261-0009
Name
Social Security Number
Period (MM/YYYY)
0449-100
Address
City
State
ZIP
Signature
Date
Vinous Liquor
Spirituous Liquor
Hard Cider
Malt Liquor
3.2% Beer
Signed under penalty of perjury in the second degree
(Liters)
(Liters)
(Gallons)
(Gallons)
(Gallons)
1. Taxable liters/gallons shipped to Colorado ......................... (1-1)
(1-2)
(1-3)
(1-4)
(1-5)
$ .0733
$ .6026
$ .08
$ .08
$ .08
2. Tax rate ...............................................................................
$
$
$
$
$
3. Excise tax (multiply line 1 by line 2)....................................
$
4. Wine development fee (multiply line 1 by $.01 (.01)) .........
$
5. Total excise tax due (add line 3, all columns) .................................................................................................................
$
6. Total tax due (add lines 4 and 5) ........................................................................................................................... (6-1)
$
7. Penalty (if payment is late multiply line 6 by 10% (.10)) .................................................................................................
$
8. Interest (if payment is late multiply line 6 by 1% (.01) per the number of month late) ....................................................
$
9. AMOUNT OWED (add lines 6, 7 and 8) .........................................................................................................................
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 uncollected funds, the Department of Revenue
may collect the payment amount directly from your bank account electronically.
$
. 0 0
(Do not write in space below)