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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 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
* 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:
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Special event organizers bear various responsibilities in relation to the special event. The organizer must inform each seller participating in the event of the various taxes and tax rates that apply to retail sales made at the event.
Additionally, the organizer must provide a list of the sellers participating in the event to the Department. The list must include the names, addresses, and special sales event license number, if any, of each seller participating in the event. The organizer must submit such list to the Department within ten days of the last day of the event.
A special event organizer may elect to obtain a special event license in order to file and remit taxes on behalf of some or all of the sellers participating in the event. The license will only apply to the event for which it is issued and cannot be used for any other event.
Any seller participating in the event must collect the applicable state and state-administered local sales taxes due, but may elect to remit such taxes to the event organizer if the organizer has obtained a special event license. A seller participating in the event may make this election even if the seller has obtained a special event license of their own.
Any seller participating in a special event must file a return and remit payment of sales taxes for the event, unless the seller has remitted the taxes to the event organizer who has obtained a license as described above. If the event organizer has obtained a license, the organizer must file a return and remit payment for all sellers that have elected to remit taxes to the organizer.
The seller’s or organizer’s return and payment must be filed and remitted by the 20th day of the month following the month in which the special event began. If the 20th falls on a Saturday, Sunday, or legal holiday, the return and tax remittance is due the next business day.
A licensed organizer must maintain records regarding all taxes remitted to the organizer for each participating seller. The records must include:
Once your event is completed, you may file your Special Event Sales Tax Return. If you need help with your return, watch this video and read the directions below prior to completing your return.
Follow these steps:
Note: The forms are custom-made for each special event, including appropriate state-collected tax rates. Please make sure that you select the correct form for your event. Online forms are not available for every special event.
There are three ways to file electronically in Revenue Online:
Filing frequency is determined by the amount of sales tax collected monthly.
For more information, review the following documents: