Colorado Code § 44-3-106

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.
(b) The production of malt or vinous liquors under the circumstances set forth in this
subsection (2) shall be in strict conformity with federal law and rules and regulations issued
pursuant thereto.
(c) Malt or vinous liquors produced pursuant to this subsection (2) shall be exempt from
any tax imposed by this article 3, and the producer shall not be required to obtain any license
provided by this article 3.
(d) Malt liquors or vinous liquors produced in accordance with this subsection (2) may
be 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:
(I) By reason of the failure of the owner of the alcohol beverage to claim the same or to
furnish instructions as to the disposition thereof;
(II) By reason of the foreclosure of any lawful lien upon the alcohol beverage by the
person in accordance with lawful procedure;
(III) By reason of salvage of the alcohol beverage, in the case of carriers, from
shipments damaged in transit;
(IV) 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.
(4) Any individual twenty-one years of age or older entering this state from another state
or a foreign country may lawfully possess for personal use and not for sale alcohol beverages
without liability for the Colorado excise tax on the alcohol beverages up to the following
amounts:
(a) Two and one-fourth gallons, or two hundred eighty-eight ounces, of malt liquor;
(b) Two and one-fourth gallons, or two hundred eighty-eight ounces, of hard cider;
(c) Nine liters of vinous liquor; and
(d) Six liters of spirituous liquor.
(5) 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.
(6) 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.

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