Due to issues caused by the Crowdstrike update, the Colorado Department of Revenue, Taxation Division is experiencing service disruptions. There currently is no timeline for when service levels are fully restored.

 
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DR 0098 - Special Event Retail Sales Tax Return

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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.