Colorado

A winery must obtain a direct shipping permit prior to shipping on-site and off-site sales to Colorado consumers. As of July 1, 2017, the permit fee is $100 per year.

• The grace period the DOR extended to out-of-state retailers to comply with the new sales tax rules ends May 31, 2019. Wineries that have $100,000 or more of gross sales delivered in Colorado in the previous or current calendar year must collect and remit Colorado sales tax beginning June 1, 2019.
• All packages delivered to Colorado residents must be clearly and conspicuously labeled: that the contents are wine products and that the package may only be delivered to persons who are 21 years of age or older.