Sales tax licensing and collection requirements apply to all taxable sales made at special sales events in Colorado. 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.
Prior Year Forms:
How to File the Colorado Special Event Retail Sales Tax Return (Form DR 0098)
This video provides a step-by-step walkthrough for vendors and event organizers on how to file the Colorado Special Event Retail Sales Tax Return (Form DR 0098) via Revenue Online. It covers how to locate specific pre-programmed events within the system, enter sales data for multiple jurisdictions, and reconcile taxes for events occurring at locations other than a permanent place of business.