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Vendor Sales Tax Responsibilities

State of Colorado Sales Tax Requirements

All vendors participating in the Cherokee Trail High School Craft Fair are required to handle their own sales tax collection and remittance.
As a small, volunteer-run nonprofit, the CTHS PTCO does not obtain a special event sales tax license and does not collect or remit taxes on behalf of vendors.

Our goal is to make it simple for every vendor to stay compliant with both State of Colorado and City of Aurora tax requirements.

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If you already have a Colorado Retail Sales Tax License​

  • According to the Colorado Department of Revenue (DOR) Special Events Division,

    • “Every vendor who sells tangible personal property at retail at an event must apply for, obtain, and maintain a current Special Event License, regardless of whether they already have a regular Colorado Sales Tax Account.”

  • This means all vendors must hold a Special Event License when selling at the Cherokee Trail Craft Fair, even if they already have a retail sales tax license for another location or city.

  • You’ll use that license to collect and remit sales tax on all taxable sales made during the event.

  • Because the event takes place outside your regular business location, you’ll need to file a separate return for this special event (you can’t simply include these sales in your normal monthly return).

  • You’ll file through Colorado Revenue Online under the event name:

    • Cherokee Trail High School Craft Fair – Aurora, CO.

  • Sales tax returns and payments are due by the 20th of the month following the event.

 

If you do NOT have a Colorado Sales Tax License

  • You’ll need to apply for a Special Event Sales Tax License (Form DR 0589) through the Colorado Department of Revenue.

  • This license is for individuals or small businesses who sell only occasionally (for example, at craft fairs or seasonal events) and don’t maintain a regular retail location.

  • Once licensed, collect the correct tax rate on all taxable sales and file your Special Event Sales Tax Return (Form DR 0098) by the 20th of the month after the event.

  • You can apply for the license and file your return online at: Colorado Department of Revenue – Special Event Sales Tax Information​

  • Multi-Event License

    • Fee: $16 (valid for a two-year period: even to odd years, e.g., 2024–2025).

    • This license covers multiple special events across Colorado within that two-year period.

    • The fee is prorated depending on when you apply:​

  • Single-Event License

    • Fee: $8

    • Valid for one event only.

    • Ideal if the Cherokee Trail Craft Fair is the only event you plan to participate in this year.

    • You can apply for either license and file your sales tax return online

    • After the event, you’ll file a Special Event Sales Tax Return (Form DR 0098) and remit your collected taxes by the 20th day of the month following the event (for example, the November fair’s taxes are due by December 20).

 

Each vendor is officially reported to the DOR as a participant in the event, so it’s important that you file correctly and on time.
 

For detailed tax questions, please consult your accountant or contact the DOR directly.

Colorado Department of Revenue
Revenue Online

(303) 238-7378
https://tax.colorado.gov/sales-tax-account-license​

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City of Aurora Sales Tax Requirements

Both the City of Aurora and the State of Colorado require sales tax licenses.
However, what you need depends on how often you sell within the city:

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If you only sell in Aurora occasionally (fewer than 5–6 times per year)

 

If you sell in Aurora regularly (5 or more times per year)

  • You must obtain a City of Aurora Sales Tax License in addition to your state license.

 

City of Aurora – Tax and Licensing Division
15151 E. Alameda Parkway, 5th Floor
P.O. Box 33001, Aurora, CO 80041
Phone: (303) 739-7800 Fax: (303) 739-7559
City of Aurora Tax Information Page

 

Aurora Sales Tax Breakdown (Total Rate = 8.00%)
Jurisdiction    Rate
City of Aurora    3.75%
State of Colorado    2.90%
RTD (Regional Transportation District)    1.00%
Cultural District    0.10%
Arapahoe County    0.25%
Total    8.00%

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The City of Aurora portion (3.75%) is remitted directly to the City of Aurora.
The remaining portions are remitted to the State of Colorado through Revenue Online.

 

Vendor Checklist

Before the fair:

  • Confirm whether you have a regular or special event sales tax license.

  • Collect the 8.0% total tax on all taxable sales.

  • Keep clear records of your total sales and taxes collected.

After the fair:

  • File your state (and, if required, city) tax returns by the 20th of the following month.

  • Remit taxes to the appropriate agencies.

 

Need Help?

For detailed information or assistance with forms and filing, please contact:

Colorado Department of Revenue – (303) 238-7378

City of Aurora Tax & Licensing Division – (303) 739-7800

Or consult your accountant or tax preparer.

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