Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 


Special Event License

Retailers need to have a special event license when selling their products at a special event at another 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.

The only exception to the special event license requirement is if the event is held 3 or more times per year. In that case, your business would need a Retail Sales Tax License.

How to Apply for a Special Event License

If you plan to sell goods at a special event, you will need to obtain a Special Event License in advance of the event. To apply for a Special Event License, download the  Special Event Sales Tax 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 Sales Tax Application (DR 0589) for your records. This copy will serve as your temporary license until you receive your official license.

Fee Schedule

Fee Schedule for Single or Multiple License
License TypeFee Amount
Single Event License$8.00 per event
Multiple Event License$16.00 per 2-year cycle*
Special Event License When Business Already Obtained a Standard Sales Tax License$0.00 (no charge)


* 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

Fee Schedule  and Timeframe for Multiple Event License
Timeframe Applying for a Multiple Event LicenseFee Amount
January through June of 2022$16.00
July through December of 2022$12.00
January through June of 2023$8.00
July through December of 2023$4.00

Payment Information

Make checks payable to the Colorado Department of Revenue. Mail special event license applications to:

Colorado Department of Revenue
Taxpayer Service Center
PO Box 17087
Denver, CO 80217-0087