Colorado DOR Proposes New Rule for Mandatory Electronic Filing of Alcohol Beverage Excise Tax

The Colorado Department of Revenue (DOR) proposed a rule mandating electronic filing and payment of the alcohol beverage excise tax. The proposed rule establishes thresholds for mandatory electronic filing and payment based on the volume of alcoholic beverages sold in the state, with different requirements phasing in from Jan. 1, 2026, to Jan. 1, 2028. It defines who is subject to these requirements and outlines specific volume thresholds for various types of alcoholic beverages that trigger the obligation to file and pay electronically. [Colo. Dep’t of Revenue, Proposed Reg. Section 39-21-119.5-7, 12/15/25]