This is general information, not legal or tax advice. Permit and tax rules change, and your situation may differ. Always confirm current requirements with the official state agency linked in this guide, and consult a licensed attorney or tax professional for advice about your specific business.Last verified against official state sources: 2026-06-11
Anyone making retail sales at a Colorado special sales event needs a Special Event License before the event, unless the organizer obtained a license to collect and remit for all sellers. The Department's own examples of special events include craft fairs, holiday markets, festivals, art walks, and antique shows. You need it even if you already hold a standard retail sales tax license, though then it is free.
Apply before the event with Form DR 0589; your retained copy of the completed application serves as a temporary license until the official one arrives.
Choose the Single Event License for one event or the Multiple Event License for several events over the two-year cycle. After the event, file the Special Event Sales Tax Return (DR 0098) by the 20th of the month after the month the event began, unless you remitted to a licensed organizer. Events recurring more than three times at the same location in a year fall outside the special event system and need a standard Retail Sales Tax License.
Colorado has no occasional-sale or small-seller exemption for individuals; the Department lists even garage and yard sales as licensable special events. The only volume carve-out is for charitable organizations under $45,000 in annual net proceeds.
The state rate is 2.9 percent plus any state-administered county, city, and special district taxes at the event location, all remitted on the special event return. The big catch: about 70 home-rule cities, including Denver, self-collect their own sales taxes with their own licenses, and a state special event license does not cover them, so contact the home-rule city directly when selling there. Check publication DR 1002 or the Department's GIS lookup for rates and contacts.
Colorado has no general statewide business license; the Secretary of State only registers entities and trade names. Cities and counties may require local business licenses, so check with the host city, especially home-rule cities.
Selling without a required license can draw a civil penalty of $50 per day up to $1,000 (C.R.S. 39-26-103), plus criminal liability.
An organizer may elect to obtain a special event license and remit tax on behalf of participating sellers, in which case those vendors need no license or return for that event. Organizers must tell sellers the applicable rates and send the Department a list of participating sellers within ten days after the event.
Organizing an event? List your fair on TheCraftMap to reach thousands of vendors.
Anyone making retail sales at a Colorado special sales event needs a Special Event License before the event, unless the organizer obtained a license to collect and remit for all sellers. The Department's own examples of special events include craft fairs, holiday markets, festivals, art walks, and antique shows. You need it even if you already hold a standard retail sales tax license, though then it is free.
Special Event License (Single Event or Multiple Event), issued by the Colorado Department of Revenue, Taxation Division. Cost: $8 per event (Single Event License), $16 per two-year cycle (Multiple Event License), or free if you already hold a standard Colorado sales tax license. Apply before the event with Form DR 0589; your retained copy of the completed application serves as a temporary license until the official one arrives.
Colorado has no occasional-sale or small-seller exemption for individuals; the Department lists even garage and yard sales as licensable special events. The only volume carve-out is for charitable organizations under $45,000 in annual net proceeds.
The state rate is 2.9 percent plus any state-administered county, city, and special district taxes at the event location, all remitted on the special event return. The big catch: about 70 home-rule cities, including Denver, self-collect their own sales taxes with their own licenses, and a state special event license does not cover them, so contact the home-rule city directly when selling there. Check publication DR 1002 or the Department's GIS lookup for rates and contacts.
Colorado has no general statewide business license; the Secretary of State only registers entities and trade names. Cities and counties may require local business licenses, so check with the host city, especially home-rule cities.
Browse upcoming craft fairs in Colorado with booth fees and application deadlines, read our picks for the best Colorado craft fairs, and use the booth ROI calculator to plan your season.
Last verified: 2026-06-11. Spotted something out of date? Let us know.