CraftShow Events

Sales Tax for Craft Show Vendors in Colorado

Last researched September 14, 2026 Sources: Colorado Department of Revenue, Taxation Division High confidence

Short answer

Colorado vendors at craft fairs and similar events need a Special Event License [1][2]. It costs $8 per event or $16 for a two-year multiple-event license, and is free for holders of a standard sales tax license [2]. The state rate is 2.9%, plus state-administered local taxes [4]. Unless they pay through a licensed organizer, vendors file by the 20th of the following month [1].

Registration
Special Event License (Single or Multiple Event)
Cost
$8 per single event; $16 per 2-year multiple-event cycle; $0 for standard sales tax license holders
State base rate
2.9% As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://tax.colorado.gov/special-event-license

Who needs to register

  • Craft fairs are named: "Examples include, but are not limited to craft fairs, art walks, festivals, holiday markets, and antique shows." [1]
  • Special event definition: an event "where retail sales are made by more than three sellers at a location other than their normal business location(s)" [1]
  • License requirement: "Anyone making retail sales at one or more special sales events must obtain a special event license" [1]
  • Exception when the organizer holds a license: vendors need no license of their own "unless the event organizer has obtained a license to collect tax on behalf of sellers participating in the event." [1]
  • Vendors with no permanent location are covered: "Businesses that have no permanent place of business but sell goods at fairs, festivals, bazaars, etc." must use the DR 0589 [3]
  • Existing retailers need it too: requirements apply "regardless of whether such sellers have been issued a standard retail sales tax license for their regular business location." [4]
  • Frequent events: no special event license is needed "if the event is held more than three times per calendar year in a single location." A standard license applies instead [1]
  • Charities are not automatically exempt: licensing and collection "apply not only to for-profit businesses, but also to charitable organizations" [4]

The permit or registration

  • Name: Special Event License. You apply using the "Special Event Sales Tax Application for Single or Multiple Events (DR 0589)." [2]
  • Apply in advance: "you will need to obtain a Special Event License in advance of the event." [2]
  • What to send: "Submit the completed application, applicable fees, and a copy of your government-issued photo ID to the Colorado Department of Revenue." [2]
  • Temporary proof: your copy of the DR 0589 "will serve as your temporary license until you receive your official license." [2]
  • Fees: "Single Event License $8.00 per event" and "Multiple Event License $16.00 per 2-year cycle" [2]
  • Standard license holders: "Special Event License When Business Already Obtained a Standard Sales Tax License $0.00 (no charge)" [2]
  • Multiple-event option: "If you plan on attending more than one special event, it is recommended you apply for the multiple event license." [5]
  • After-the-fact option: vendors without a license when filing "may use Revenue Online to get the Single Event License and file the return." [5]
  • Scope: "Special event licenses apply only to retail sales made at the special sales event by the seller to whom the license is issued." [1]

Collecting and filing

  • State rate: "Colorado state sales tax is imposed at a rate of 2.9%." [4]
  • Local taxes: "Any sale made in Colorado may also be subject to state-administered local sales taxes." [4]
  • Home-rule cities: sales may also be subject to "self-collected home-rule city sales taxes, which are not administered by the Department." [4]
  • What to collect: "All sellers participating in the event must collect the applicable state and state-administered local sales taxes due" [1]
  • Due date: the return and payment are due "by the 20th day of the month following the month in which the special event began." [1]
  • Weekend and holiday rule: "If the 20th falls on a Saturday, Sunday, or legal holiday, the return and tax remittance is due the next business day." [1]
  • Separate return: event sales must be reported apart from the store: "Special event sales tax cannot be filed using a Retail Sales Tax Return (DR 0100)." [1]
  • Account number: vendors "should use their special event license number as their Colorado Account Number (CAN)" [1]
  • Paper form: "If filing by paper, be sure to use the Special Event Sales Tax Return (DR 0098)." [1]
  • Online filing: "Go to Revenue Online. You do not need to log in." [6] Online forms "are custom-made for each special event and include the applicable state-administered tax rates." [6]
  • Local check: "there may be local sales tax requirements for the event." [1]

Organizer / promoter obligations

  • Tell vendors about taxes: "The organizer must inform each seller participating in the event of the various taxes and tax rates" that apply [1]
  • Vendor list: "the organizer must provide a list of the sellers participating in the event to the Department." [1]
  • List contents: "The list must include the names, addresses, and special sales event license number, if any, of each seller" [1]
  • Deadline: "within ten days of the last day of the event to DOR_SpecialEvents@state.co.us." [1]
  • Optional organizer license: an organizer "may elect to obtain a special event license in order to file and remit taxes on behalf of some or all of the sellers" [1]
  • One event only: "The license will only apply to the event for which it is issued and cannot be used for any other event." [1]
  • Filing for vendors: "the organizer must file a return and remit payment for all sellers that have elected to remit taxes to the organizer." [1]
  • Records: organizers must keep the "Amount of gross retail sales made by the seller at the event" and "Amount of sales tax collected by the seller at the event" [1]

Food and other special cases

  • Mobile vendors (selling from a vehicle) are handled differently: they "must have a sales tax license for their main office location" and add jurisdiction sites [5]
  • Garage and yard sales are listed as special event examples: "craft fairs, art walks, festivals, holiday markets, antique shows, and garage/yard sales." [1]
  • Food-specific rules for event vendors: Not covered in the official sources reviewed.

Sources

  1. Special Event Sales Tax — Colorado Department of Revenue, Taxation — https://tax.colorado.gov/special-event-sales-tax — definition, licensing, filing, organizer duties, FAQs
  2. Special Event License — Colorado Department of Revenue, Taxation — https://tax.colorado.gov/special-event-license — DR 0589 application, fees, temporary license
  3. DR 0589 - Special Event Sales Tax Application — Colorado Department of Revenue, Taxation — https://tax.colorado.gov/DR0589 — who must use the DR 0589
  4. Sales Tax Guide — Colorado Department of Revenue, Taxation — https://tax.colorado.gov/sales-tax-guide — 2.9% rate, home-rule cities, special event rules, charities
  5. Other License Types — Colorado Department of Revenue, Taxation — https://tax.colorado.gov/other-license-types — single and multiple event licenses, Revenue Online, mobile vendors
  6. File Special Event Sales Tax Online — Colorado Department of Revenue, Taxation — https://tax.colorado.gov/training/file-special-event-sales-tax-online — online filing steps

What we could not confirm

  • Confidence: high. Colorado DOR has dedicated special event pages and a sales tax guide that agree on licensing, filing and organizer duties.
  • Wording conflicts on event frequency and size. The special event page says the license is not needed if an event is held "more than three times per calendar year", but the license page says "3 or more times per year". The definition says "more than three sellers", but the Other License Types page says "three or more vendors". Confirm with DOR in borderline cases.
  • The fee proration table on the license page still shows 2022–2023 periods. The $8 and $16 base fees may be out of date for 2026 and should be confirmed on the current DR 0589.
  • Home-rule (self-collecting) cities have their own licensing and tax rules for event vendors, which were not reviewed.
  • The DR 1002 rate publication is now an online dashboard that could not be fetched as text. Local rates were not reviewed. The 2.9% state rate comes from the Sales Tax Guide (page undated; date checked 2026-09-14).
  • The DR 0589 PDF (07-2022 revision) was not reviewed.