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Colorado: Sales Tax for Special Events

  • Nov 6, 2013 | Gail Cole

 Holiday fairs bring extra tax requirements in Colorado.

It must be the time of year. With holidays on the horizon, state departments of revenue seem to be anticipating an increase in holiday gift bazaars, fairs, and festivals. As a result, they are reminding taxpayers of the tax requirements associated with such events.

North Carolina recently published information on specialty markets and sales tax. Last December, the Texas Comptroller of Public Accounts reminded that sales tax is due on sales made from temporary places of business. And now, Colorado has alerted residents to the some key facts about sales tax and special events.

A license for every event

Perhaps most noteworthy is this:

“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.”

In other words, if you have a store and decide to sell from a booth at a holiday fair, you need a special events sales tax license in addition to your regular sales tax license. That’s worth knowing.

Online filing available

Sellers interested in reducing the paperwork on their desks will be pleased to learn that it is possible to File Special Event Sales Tax online. According to the Colorado Department of Revenue Weblog, “Each return is tailored to an event location and will calculate the appropriate state-collected sales tax and the state sales tax license fee.”

The home-rule (dis)advantage

Home-rule cities and counties may have different sales tax requirements for special events. Vendors are advised to contact home-rule governments directly with sales tax requirement questions.

How do you manage sales tax? An automated system makes it simple.

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photo credit: Alícia via photopin cc

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.