DR 0589 (06/30/17)
*DO=NOT=SEND*
COLORADO DEPARTMENT OF REVENUE
Registration Control Section - Room 102
PO Box 17087
Denver, CO 80217-0087
Sales Tax Special Event Application
(See form on page 3)
General Instructions
with the Colorado Secretary of State’s Office and the IRS.
Businesses that have no permanent place of business but sell
Line 2 Enter the trade name (DBA) of your business as
goods at fairs, festivals, bazaars, etc. or businesses that meet
it is registered with the Colorado Secretary of
the requirements for a Standard Sales Tax License, but also
State’s Office.
sell at other locations, such as fairs and festivals are required
Line 3a Enter the city in which your business is located.
to obtain a Special Event Sales Tax License using the Sales
Line 3b Enter the county in which your business is located.
Tax Special Event Application, DR 0589.
Line 4 Enter the business mailing address.
A standard sales tax license is required if you participate in an
Line 5 List in detail the products and/or services you provide.
event that occurs more than three times at the same location
during any calendar year. For example, if you participate in
Ownership
a Farmer’s Market or flea market and sell prepared (ready-
Lines 1a and 2a Complete the ownership information for
to-eat) food or other tangible property, you need a standard
each owner as follows:
sales tax license. To apply for a standard sales tax license,
• For individuals (sole proprietorships), enter the last name,
complete the Colorado Sales Tax Withholding Account
first name and middle initial of the owner.
Application, CR 0100AP.
• For General Partnerships, Associations and Joint
Anyone who sells retail in Colorado without obtaining a sales
Ventures, enter the last name, first name and middle initial
tax license commits a class 3 misdemeanor and may also be
of two principal partners. Attach a separate sheet listing
subject to civil penalty of $50 per day to a maximum penalty
all partners if there are more than two.
of $1,000.
• For Corporations, Limited Partnerships, LLC’s and all
For additional Special Event Sales Tax Licensing information,
other organizations, enter the name of a corporate officer
refer to FYI Sales 9.
or member.
• Enter their Social Security Number of the owner.
Specific Instructions
Lines 1b and 2b Enter the resident address or P.O. Box of
Purpose
each individual, partner, corporate officer or member.
Line 1 If you have a Colorado Sales Tax License, check Yes
Note: If there are more than two owners, attach a separate
and enter your Colorado sales tax account number.
sheet listing all additional owners.
If not, check No.
Line 2 Enter the city, county and zip code for the event. For
Sales
a multiple event license, enter the location of your
Single Event or Multiple Event?
first event.
A single event sales tax license is required if you participate
Line 3 Check the box that indicates the legal structure of
in a retail sales event at a location at which there are three
your business or organization.
or more vendors.
Note: All entities must have a Federal Employer Identification
If you sell retail at more than one special event at which there
Number (FEIN). This includes married couples who register
are three or more vendors in any two-year period, the multiple
as a general partnership. Individuals or sole proprietorships
events sales tax license allows you to participate in any number
may use their Social Security Number (SSN).
of events at various locations during the two-year period.
Business Information
Period of Event
Line 1 Complete taxpayer name information as follows:
Indicate the duration of the special event.
• For individuals (sole proprietorships), enter the last name,
For a single event, enter the dates from the beginning of the
first name and middle initial of the owner.
event to the end of the event.
• For General Partnerships, Associations and Joint
For a multiple event, refer to the fee schedule and use the
Ventures, enter the last name, first name and middle initial
same filing fee period as your event period.
of two principal partners. Attach a separate sheet listing
all partners if there are more than two.
• For Corporations, Limited Partnerships, LLC’s and all
other organizations, enter the legal name as it is filed