How to Apply for a Special Event License
Anyone making retail sales at one or more special sales events must obtain a special event license, unless the event organizer has obtained a license to collect tax on behalf of sellers participating in the event. A special sales event is an event where retail sales are made by more than three sellers at a location other than their normal business location(s) and that occurs no more than three times in any calendar year.
Special event license requirements apply to sellers participating in the event regardless of whether such sellers have been issued a standard retail sales tax license for their regular business location. Special event licenses apply only to retail sales made at the special sales event by the seller to whom the license is issued. The license does not apply to sales made at the seller's regular business location or at any other location.
If you plan to sell goods at a special event, you will need to obtain a Special Event License in advance of the event. The only exception to this would be if the event is held 3 or more times per year. In that case, your business would need a Sales Tax License. To apply for a Special Event License, download the Vendor Special Event License Application for Single or Multiple Events (DR 0589). Submit the completed application, applicable fees, and a copy of your government issued photo ID to the Colorado Department of Revenue.
Be sure to retain a copy of your completed Special Event License Application (DR 0589) for your records. This copy will serve as your temporary license until you receive your official license.
Make checks payable to the Colorado Department of Revenue. Mail special event license applications to:
Colorado Department of Revenue
Registration Center Section - Room 102
PO Box 17087
Denver, CO 80217-0087
|Single Event License||$8.00 per event|
|Multiple Event License||$16.00 per 2-year cycle*|
|Already Obtained a Standard Sales Tax License||NO CHARGE|
* The fee is prorated in increments of six months if the license is purchased after June 30 in an even-numbered year or anytime during an odd-numbered year. Fees are based on when the first day of sales begins for your first special event.
Proration Fee Schedule for Multiple Event License:
|January through June of 2019||$8.00|
|July through December of 2019||$4.00|
|January through June of 2020||$16.00|
|July through December of 2020||$12.00|