The Colorado Department of Revenue provides a free service through Revenue Online where vendors who participate in holiday fairs, festivals and bazaars (“special events”) can obtain a sales tax license for the event AND file the sales taxes collected at the event – all at the same time.
License Required. Even if a business already has a Colorado sales tax license for a permanent location, a special events license is required when sales are made at a location other than the permanent business.
Tax Forms. Revenue Online contains sales tax returns for most major events held throughout the state. Under FOR BUSINESSES, click on “File a Return,” then click on “File Special Event Sales Tax.” The events list may be sorted by location, name or start date. Each return is tailored to an event location and will calculate the appropriate state-collected sales tax and the state sales tax license fee. You may file a sales tax return even if the specific event is not listed. Note: If an event is held in a home-rule city/county, vendors should contact that local government about the sales tax requirements, which are in addition to the state sales tax requirements.