The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.


DR 0098 - Special Event Retail Sales Tax Return


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.