Exemptions.

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(1) The provisions of this article 3 shall not apply to the sale or distribution of sacramental wines sold and used for religious purposes.

(2) (a) Notwithstanding any provision of this article 3 to the contrary, when permitted by federal law and rules and regulations promulgated pursuant thereto, an adult may produce, for personal use and not for sale, an amount of malt or vinous liquor equal to the amount that is exempt from the federal excise tax on the alcohol beverage when produced by an adult for personal use and not for sale.

  1. The production of malt or vinous liquors under the circumstances set forth in thissubsection (2) shall be in strict conformity with federal law and rules and regulations issued pursuant thereto.

  2. Malt or vinous liquors produced pursuant to this subsection (2) shall be exempt fromany tax imposed by this article 3, and the producer shall not be required to obtain any license provided by this article 3.

  3. Malt liquors or vinous liquors produced in accordance with this subsection (2) maybe transported and delivered by the producer to any licensed premises where consumption of malt liquors or vinous liquors by persons at least twenty-one years of age is authorized for use at organized affairs, exhibitions, or competitions, such as home brew or wine-making contests, tastings, or judgings. To claim this exemption, consumption must be limited solely to the participants in and judges of the events. Malt liquors or vinous liquors used for the purposes described in this subsection (2)(d) must also be served in portions not exceeding six ounces and must not be sold, offered for sale, or made available for consumption by the general public.

(3) (a) The provisions of this article 3 or article 4 of this title 44, with the exception of the requirements of section 44-3-503, shall not apply to the occasional sale of an alcohol beverage to any individual twenty-one years of age or older at public auction by any person where the auction sale is for the purpose of disposing of the alcohol beverage as may lawfully have come into the possession of the person in the due course of the person's regular business in the following manner:

  1. By reason of the failure of the owner of the alcohol beverage to claim the same or tofurnish instructions as to the disposition thereof;

  2. By reason of the foreclosure of any lawful lien upon the alcohol beverage by theperson in accordance with lawful procedure;

  3. By reason of salvage of the alcohol beverage, in the case of carriers, from shipments damaged in transit;

  4. By reason of a lawful donation of the alcohol beverage to an organization qualifying under section 44-5-102 for a special event permit; except that no more than four public auctions per year shall be conducted pursuant to this subsection (3)(a)(IV).

(b) The state licensing authority shall be presented records of all transactions referred to in subsection (3)(a) of this section.

  1. Any passenger twenty-one years of age or older arriving at any airport in this state onan air flight originating in a foreign country who is thereby subject to customs clearance at the airport may lawfully possess up to one gallon or four liters (one imperial gallon), whichever measure is applicable, of an alcohol beverage without liability for the Colorado excise tax thereon.

  2. This article 3 shall not apply to state institutions of higher education when the institutions are engaged in the manufacture of vinous liquor on alternating proprietor licensed premises or premises licensed pursuant to section 44-3-402 or 44-3-403, for the purpose of enology research and education.

  3. This article 3 does not apply to a state institution of higher education when the institution is engaged in the manufacture and tasting, at the place of manufacture or at a licensed premises, of malt liquors for teaching or research purposes, so long as the malt liquor is not sold or offered for sale and is only tasted by a qualified student, qualified employee, or expert taster. Any unused malt liquor product that is produced by a state institution of higher education in accordance with this subsection (6) must be removed from a licensed premises at the end of an event if the event is held at a licensed premises located off campus.

Source: L. 2018: Entire article added with relocations, (HB 18-1025), ch. 152, p. 960, § 2, effective October 1. L. 2019: (2)(a), (2)(b), and (2)(c) amended, (SB 19-011), ch. 1, p. 6, § 5, effective January 31.

Editor's note: This section is similar to former § 12-47-106 as it existed prior to 2018.


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