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                                  DR 0098 (10/13/22)
                                  COLORADO DEPARTMENT OF REVENUE
*DO=NOT=SEND*                     Denver CO 80261-0013
                                  Tax.Colorado.gov

                                  Special Event Sales
                                             Tax Return

General Information                                               Electronic Payments
                                                                  Regardless of whether the return is filed electronically or 
Sales tax licensing and collection requirements apply to all 
                                                                  with a paper return, payment of the tax due can be remitted 
taxable sales made at special sales events in Colorado. A 
special sales event is an event where retail sales are made       electronically using one of two payment methods. 
by more than three sellers at a location other than their         • EFT Payment – Payment can be remitted by 
normal business location(s) and that occurs no more than            electronic funds transfer (EFT) via either ACH debit 
three times in any calendar year.                                   or ACH credit. There is no processing fee for EFT 
Anyone making retail sales at one or more special sales             payments. Registration is required prior to making 
events must obtain a special event license, unless the event        payments via EFT and payments cannot be made 
organizer has obtained a license to file returns and remit          via EFT until 24-48 hours after registration. See 
tax on behalf of sellers participating in the event. A special      Electronic Funds Transferred (EFT) Program For 
event organizer may elect to obtain a special event license         Tax Payments (DR 5782) and Electronic Funds 
in order to file and remit taxes on behalf of some or all of the    Transfer (EFT) Account Setup For Tax Payments 
sellers participating in the event. Special event sellers and       (DR 5785) for additional information.
organizers can apply for licenses by filing a Sales Tax Special 
Event Application (DR 0589).                                      • Credit Card and E-Check – Payment can be 
                                                                    remitted electronically by credit card or electronic 
Anyone making retail sales at a special sales event must 
                                                                    check online at Colorado.gov/RevenueOnline. A 
collect the applicable state and state-administered sales 
                                                                    processing fee is charged for any payments remitted 
taxes. The seller must either file a special event sales tax 
                                                                    by credit card or electronic check.
return to remit the tax or, if the event organizer has obtained 
a license, the seller may remit the tax to the organizer for the  Paper Check
organizer to report and remit with a special event sales tax  Regardless of whether the return is filed electronically or 
return the organizer files on behalf of special event sellers.    with a paper return, payment can be remitted with a paper 
Electronic Filing Information                                     check. Sellers or organizers should write “Special Event 
Special event sellers and organizers can save time and  Sales Tax,” the account number, and the filing period on 
reduce filing errors by filing their special event sales tax  any paper check remitted to pay sales tax for a special 
returns electronically through Colorado.gov/RevenueOnline.       sales event.
The online filing system includes a list of special sales events  • Paper Return – A paper check can be mailed along 
and has been pre-programmed with the location and dates             with the paper return to pay the tax reported on the 
for these events. If the special sales event is not included in     return.
the list, the seller or organizer filing the return must manually 
enter the location and dates for the special sales event. The     • Electronic Filing Through Revenue Online – If the 
electronic filing system determines the applicable tax rates        electronic return is filed electronically, the filer can 
based upon the date and location of the special sales event.        select “Payment Coupon” for the payment option after 
                                                                    submitting the return to print a payment processing 
Additional Resources
                                                                    document to send along with their paper check.
Additional sales tax guidance and filing information can be 
found online at Tax.Colorado.gov. These resources include:        Filing a Paper Return
•  Colorado Sales Tax Guide                                       Special event sellers and organizers electing to file a paper 
                                                                  return must sign, date, and mail the return, along with their 
•  Sales tax classes and videos available online at               payment, if applicable, to:
Tax.Colorado.gov/Education.
                                                                    Colorado Department of Revenue 
•  The Customer Contact Center, which can be                        Denver CO 80261-0013
contacted at (303) 238-7378.
                                                                  Special event sellers and organizers are required to keep and 
Payment Information                                               preserve for a period of three years all books, accounts, and 
The Department offers several different payment options.          records necessary to determine the correct amount of tax.

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                                      DR 0098 (10/13/22)
                                      COLORADO DEPARTMENT OF REVENUE
*DO=NOT=SEND*                         Denver CO 80261-0013
                                      Tax.Colorado.gov

Form Instructions                                                  Event Period
                                                                   Special  event  sellers  and  organizers  must  indicate  the 
In preparing a special event sales tax return, a seller or 
                                                                   period during which the special event took place. The event 
organizer must include its identifying information (such as 
                                                                   period is defined by the months in which the event began 
name and account number), the time period during which the 
                                                                   and ended and must be entered in a MM/YY-MM/YY format. 
event was conducted, the due date for the return, the location 
                                                                   For example:
of the event and information about sales and exemptions 
in order to calculate the tax due. Specific instructions for       •  For an event that began January 10, 2020 and ended 
preparing special event sales tax returns appear below and         January 15, 2020, the event period would be  
on the following page.                                             01/20-01/20.
Amended Returns                                                    •  For an event that began January 30, 2020 and ended 
If a special event seller or organizer is filing a return to amend February 2, 2020, the event period would be  
a previously filed return, they must mark the applicable box       01/20-02/20.
to indicate that the return is an amended return. If a special 
                                                                   Location Juris Code
event seller or organizer needs to amend the previously filed 
                                                                   Special event sellers and organizers must enter the six-
returns  for  multiple  special  events,  a  separate  amended 
                                                                   digit location jurisdiction (juris) code to identify the site/
return must be filed for each special event. The amended 
                                                                   location of the special event. For physical site/locations, the 
return replaces the original return in its entirety and must 
                                                                   code appears on the Special Event License under ‘Liability 
report the full corrected amounts, rather than merely the 
                                                                   Information.’ A complete listing of location juris codes can be 
changes in the amount of sales or tax due. If the amended 
                                                                   found in Department publication Location/Jurisdiction Codes 
return reduces the amount of tax reported on the original 
                                                                   for Sales Tax Filing (DR 0800).
return, the retailer must file a Claim for Refund (DR 0137) 
along with the amended return to request a refund of the           Due Date
overpayment. If the amended return is filed after the due date  Special event sellers and organizers must enter the due date 
and reports an increase in the amount of tax due, penalties  for the return. Returns are due the 20th day of the month 
and interest will apply.                                           following the month in which the special event began. If the 
                                                                   20th falls on a Saturday, Sunday, or legal holiday, the return 
SSN and FEIN
                                                                   and tax remittance are due the next business day. 
Special event sellers and organizers must provide a valid 
identification number, issued by the federal government,           Event Location Address and County
when filing a special event sales tax return. If the seller  Special event sellers and organizers must enter the county 
or  organizer  is  a  corporation,  partnership,  or  other  in which the special event takes place and the address of the 
legal  entity,  this  will  generally  be  a  Federal  Employer  special event.
Identification Number (FEIN). If the seller or organizer is        Avoiding Common Filing Errors
a sole proprietorship, a Social Security number (SSN) will         You can avoid several common errors by reviewing your 
generally be used instead.                                         return before filing it to verify that: 
Colorado Account Number                                            •  You completed all applicable lines of the return. 
Special event sellers and organizers must enter their 
Colorado account number on each return, including both             •  You used the correct version of the form, depending 
their eight-digit account number and the four-digit site/          on the filing period. There are different versions of the 
location number (for example: 12345678-0001). If the seller        sales tax return for different years.
or organizer participates in multiple special events, the eight-   •  You entered your account number and site number 
digit account number will be the same for each event, but the      correctly on your return. 
four-digit site/location number, which is determined by the 
location of each event, may differ.                                •  You used the correct tax rate for each 
                                                                   jurisdiction reported on your return. See 
If you have applied for your license, but do not have your         Tax.Colorado.gov/how-to-look-up-sales-use-tax-rates  
account number, please contact the Customer Contact                for information about state and local tax rates. 
Center at 303-238-7378 for assistance.

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DR 0098 (10/13/22)
COLORADO DEPARTMENT OF REVENUE
*DO=NOT=SEND* Denver CO 80261-0013
Tax.Colorado.gov

Specific Line Instructions taxes. This publication also contains a list of self-collected
home-rule cities.
Special event sellers and organizers must complete all
applicable lines, including lines 1, 6, 11, and 15, entering 0 Line 5. Exemptions
(zero), if applicable. Enter in each column the amount of any tax-exempt
sales that are included in the net sales reported on line
Line 1. Gross sales
4. Exemptions vary by local jurisdiction. See Department
Enter the gross sales of goods and services made at the special
publication Colorado Sales/Use Tax Rates (DR 1002) for
sales event. Do not include sales made at any other location.
information about exemptions for each state-administered
Line 2. Sales to other licensed dealers local jurisdiction.
Enter any wholesale sales made to other licensed retailers
Line 7. Tax rate
or wholesalers for which sales tax was not collected. See
Enter the applicable state, city, county, or special district tax
Part 6: Sales Tax Collection and Part 9: Recordkeeping
rate in each column of the return. The Colorado state sales
Requirements in the Colorado Sales Tax Guide for
tax rate is 2.9%. The sales tax rates for each city, county,
additional information.
and special district can be found in Department publication
State-Collected Local Sales Taxes Colorado Sales/Use Tax Rates (DR 1002) or online at
The Special Event Sales Tax Return (DR 0098) is used to Colorado.gov/RevenueOnline.
report not only Colorado sales taxes, but also sales taxes
Line 9. Service fee rate
administered by the Colorado Department of Revenue for
Enter the applicable service fee rate in each column of the return.
various cities, counties, and special districts in the state. The
sales taxes for different local jurisdictions are calculated and For taxpayers that have net taxable sales of $100,000 or less,
reported in separate columns of the DR 0098. Local sales the state service fee is 5.3%. Please enter .053 in the state
taxes reported on the DR 0098 include: column of line 9.
• RTD/CD – Sales taxes for the Regional Transportation For taxpayers with net taxable sales of over $100,000, the state
District (RTD) and the Scientific and Cultural Facilities service fee is 4%. Please enter .04 in the state column of line 9.
District (CD) are reported in the RTD/CD column of the
Service fee rates for each city, county, and special district can be
DR 0098. Check the applicable box to indicate if RTD
found in Department publication Colorado Sales/Use Tax Rates
or CD sales taxes are reported on the return.
(DR 1002).
• Special District – Special district sales taxes
Line 10. Service fee (discount)
reported in the Special District column include sales The service fee is calculated by multiplying the amount of
taxes for any Regional Transportation Authority sales tax from line 8 times the service fee rate on line 9.
(RTA), Multi-Jurisdictional Housing Authority (MHA),
Public Safety Improvements (PSI), Metropolitan Limit on the state service fee
District Tax (MDT), or Health Services District (HSD). Beginning January 1, 2022, a retailer with total state net
Check the applicable box to indicate which special taxable sales greater than $1,000,000 is not eligible to retain
district sales taxes, if any, are reported on the return. the state service fee. If the amount in the state column, line
Sales taxes for Mass Transportation Systems (MTS) 6 (net taxable sales) is greater than $1,000,000, enter $0
and Local Improvement Districts (LID) are not reported for the service fee discount on line 10. For any filing period
in the Special District column, but are instead reported beginning January 1, 2020 or later, the Colorado state service
in the County/MTS and City/LID columns, respectively. fee a retailer is allowed to retain is limited to $1,000. The
amount on line 10 in the state column cannot exceed $1,000.
• County/MTS – County and Mass Transportation
Systems (MTS) sales taxes administered by the Line 12. Penalty
Department are reported in the County/MTS column. If any special event seller or organizer does not, by the
applicable due date, file a return, pay the tax due, or
• City/LID – City and Local Improvement Districts (LID) correctly account for tax due, the retailer will owe a penalty.
sales taxes administered by the Department are The penalty is 10% of the tax plus 0.5% of the tax for each
reported in the City/LID column. month the tax remains unpaid, not to exceed a total of 18%.
Many home-rule cities in Colorado administer their own sales The minimum penalty amount is $15.
taxes. Sales taxes for these self-administered home-rule cities Line 13. Interest
cannot be reported and remitted with the DR 0098. Retailers If the tax is not paid by the applicable due date, the special
must report such taxes directly to the applicable city. event seller or organizer will owe interest calculated from the
See Department publication Colorado Sales/Use Tax Rates due date until the date the tax is paid.
(DR 1002) for tax rates, service fee rates, and exemption See Part 7: Filing and Remittance in the Colorado Sales Tax
information for state and state-administered local sales Guide for additional penalty and interest information.

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                                                                      DR 0098 (10/13/22)
                                                                      COLORADO DEPARTMENT OF REVENUE
*190098==19999*                                                       Denver CO 80261-0013
                                                                      Tax.Colorado.gov

                                            Special Event Sales Tax Return
                                                                      SSN                                                               FEIN
 Mark if Amended Return                     0022-101
 Last Name or Business Name                         First Name                                                                          Phone Number

 Colorado Account Number (XXXXXXXX-XXXX)            Event Period (MM//YY-MM//YY)          Location Juris Code (Refer to form DR 0800)                 Due Date (MM/DD/YY)

 Name of Event                                                                            County of Event

Event Location Address                                                                    City                                                State      ZIP

                                 (1-4)
 1. Gross Sales                                                                                                                                                          00
 2. Sales to other               (2-4)
 licensed dealers                                                                                                                                                        00
 3. Subtract  
 line 2 from line 1                                                                                                                                                      00
     RTD      CD        RTA             MHA  PSI     HSD              MDT
 4. Net Sales: Enter                    State                         RTD/CD            Special District                                County/MTS             City/LID
 Amount from line 3 in  
 ALL applicable columns                          00                          00                                                     00                00                 00

 5. Exemptions                                   00                          00                                                     00                00                 00
 6. Net taxable sales            (4-1)              (4-2)                             (4-3)                                            (4-4)             (4-5)
 (subtract line 5 from line 4) 
                                                 00                          00                                                     00                00                 00
 7. Tax rate
 8. Amount of sales tax  
 (line 7 multiplied by line 6)                   00                          00                                                     00                00                 00

 9. Service fee rate                             00                          00                                                     00                00                 00
10. Service fee (discount)       (8-1)              (8-2)                             (8-3)                                            (8-4)             (8-5)
 (line 9 multiplied by line 8) 
                                                 00                          00                                                     00                00                 00
11. Sales tax due                (11-1)             (11-2)                            (11-3)                                           (11-4)            (11-5)
 (subtract line 10 from line 8) 
                                                 00                          00                                                     00                00                 00
                                 (12-1)             (12-2)                            (12-3)                                           (12-4)            (12-5)

12. Penalty                                      00                          00                                                     00                00                 00
                                 (13-1)             (13-2)                            (13-3)                                           (13-4)            (13-5)

13. Interest                                     00                          00                                                     00                00                 00
14. Total each tax 
 (add lines 11, 12 & 13)                         00                          00                                                     00                00                 00
The state may convert your check to a one time electronic banking transaction. Your bank account may be debited as early as         15. Total Amount  
the same day received by the State. If converted, your check will not be returned. If your check is rejected due to insufficient or 
uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.            Owed (355)     $
    Signature (Signed under penalty or perjury in the second degree.)                 Date (MM/DD/YY)

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