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DR 0589 (07/07/22)
COLORADO DEPARTMENT OF REVENUE
Taxpayer Service Center
*DO=NOT=SEND* PO Box 17087
Denver CO 80217-0087
Special Event Sales Tax Application
General Instructions • Limited Partnership (LP), Limited Liability
Businesses that have no permanent place of business but Company (LLC), Limited Liability Partnership
sell goods at fairs, festivals, bazaars, etc. or businesses that (LLP), Limited Liability Limited Partnership (LLLP),
meet the requirements for a standard sales tax license, but or Corporation/S Corp - Enter the legal name of the
also sell at other locations, such as fairs and festivals are business and FEIN as filed with the IRS. This must
required to obtain a Special Event Sales Tax License using match the FEIN documentation from the IRS.
the Special Event Sales Tax Application (DR 0589). • Government - Enter the legal name of the
A standard sales tax license is required if you participate in an government agency and FEIN.
event that occurs more than three times at the same location • Estate/Trust - Enter the legal name of the Estate/
during any calendar year. For example, if you participate in Trust and FEIN.
a Farmer’s Market or flea market and sell prepared (ready- • Nonprofit - Enter the name of the Nonprofit
to-eat) food or other tangible property, you need a standard Organization and FEIN.
sales tax license. To apply for a standard sales tax license,
Trade Name/Doing Business As (DBA). If the individual or the
complete the Colorado Sales Tax and Withholding Account
business will be doing business under any name other than the
Application (CR 0100).
legal name listed on Line 1 or Line 2, enter the trade name. Trade
Anyone who sells retail in Colorado without obtaining a sales names are registered with the Colorado Secretary of State.
tax license commits a class 3 misdemeanor and may also be
Line 3a. Enter the mailing address where the business will
subject to civil penalty of $50 per day to a maximum penalty
receive mail from the Colorado Department of Revenue (DOR).
of $1,000.
Line 3b. Enter the county to your mailing address.
For additional Special Event Sales Tax Licensing information,
refer to Tax.Colorado.gov/sales-tax-guide. Line 4 - 5. Enter the business phone number and email address.
Line 6. List the specific products you sell and/or services you
Specific Instructions provide. Write a brief description of products, services and/
Line 1. If you have a Colorado sales tax account, check Yes or function of the business. The information you provide will
and enter your Colorado account number. If not, check No. help determine the appropriate North American Industry Clas-
Line 2. Enter the name of the event you are attending. sification System (NAICS) code for your business. It will also
Line 3. Enter the city, county and zip code for the event. For assist in getting tax information and updates to you based on
a multiple event license, enter the city of your first event. your business type.
Line 4. Check the box that indicates the legal structure of Owners/Partners/Members/Officers
your business or organization. Lines 1a - 2d. All organizations, including sole proprietors,
Note: All entities must have a Federal Employer Identification must complete these lines. Enter the name, job title, SSN,
Number (FEIN). This includes married couples who register and address of each:
as a general partnership. Individuals or sole proprietorships • Individual Owner (if the business is a sole
may use their SSN or ITIN. proprietorship),
Business Information • Managing Partner (if the business is a partnership),
Line 1a & 1b. SSN or ITIN (Required) • Managing Member (if the business is a limited liability
• Individuals/Sole Proprietor - Enter last name, first name, company), or
check the appropriate box and write in your SSN or ITIN. • Principal Officer (if the business is a corporation).
If the Sole Proprietor has a FEIN, complete Line 2c. Note: If there are more than two owners, attach a separate
Line 2a – 2c. Business Name, Trade Name, and Federal sheet listing all additional owners.
Employer Identification Number (FEIN). If operating as
any other type of organization other than Individual/Sole License Type and Fee
Proprietor, enter the business name as registered with the Single Event or Multiple Event?
IRS. FEIN is issued by the Internal Revenue Service at A single event sales tax license is required if you participate
IRS.gov. All entities listed as follows must have an FEIN. in a retail sales event at one location where there are three
• General Partnership, Association, or Joint Venture or more vendors.
- Enter the business name, tradename (if applicable), If you sell retail at more than one special event where there
and FEIN. Note: Married couples must register as are three or more vendors in any two-year period, the multiple
general partnership if both are owners of the business. events sales tax license allows you to participate in any number
General partnerships require a FEIN. of events at various locations during the two-year period.
