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.
View & Download Form DR 0098 (2023) (for events that began on or after January 1, 2023)
View & Download Form DR 0098 (2022) (for events that began on or after January 1, 2022 to December 31, 2022)
View & Download Form DR 0098 (2021) (for events that began on or before December 31, 2021)