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.
|License Type||Fee 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
|Timeframe Applying for a Multiple Event License||Fee 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|
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