Colorado DOR Adopts Rule Mandating Electronic Filing of Alcohol Beverages Excise Tax

The Colorado Department of Revenue (DOR) adopted a rule mandating electronic filing and payment of alcohol beverages excise tax for winery direct shipper permit holders. The rule establishes a phased implementation, with thresholds based on the volume of vinous liquor or hard cider shipped to Colorado consumers. [Colo. Dep’t of Revenue, Reg. Section 39-21-119.5 - 8, 02/27/26]