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                                 DR 0098 (10/07/19)  
                                 COLORADO DEPARTMENT OF REVENUE
*DO=NOT=SEND*                    Denver CO 80261-0013
                                 Colorado.gov/Tax

                                 Special Event Sales
                                 Tax Return

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

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                                       DR 0098 (10/07/19) 
                                       COLORADO DEPARTMENT OF REVENUE
*DO=NOT=SEND*                          Denver CO 80261-0013
                                       Colorado.gov/Tax

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

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DR 0098 (10/07/19)
COLORADO DEPARTMENT OF REVENUE
*DO=NOT=SEND* Denver CO 80261-0013
Colorado.gov/Tax

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

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                                                                      DR 0098 (10/07/19) 
                                                                      COLORADO DEPARTMENT OF REVENUE
*190098==19999*                                                       Denver CO 80261-0013
                                                                      Colorado.gov/Tax

                                            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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