Colorado Special Event Sales Tax Return

Special Event Sales Tax Return
DR 0098 Special Event Sales Tax Return
DR 0098 (08/30/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov

*DO=NOT=SEND*

Special Event Sales
Tax Return
General Information

Payment Information

Sales tax licensing and collection requirements apply to all
taxable sales made at special sales events in Colorado.
A special sales event is an event where retail sales are
made by more than three sellers at a location other than
their normal business location(s) and that occurs no more
than three times in any calendar year.

Electronic Payments
Regardless of whether the return is filed electronically or
with a paper return, payment of the tax due can be remitted
electronically using one of the following payment methods.

Anyone making retail sales at one or more special sales
events must obtain a special event license, unless the
event organizer has obtained a license to file returns and
remit tax on behalf of sellers participating in the event. A
special event 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 participating in the event. Special event
sellers and organizers can apply for licenses by filing a
Sales Tax Special Event Application (DR 0589).
Anyone making retail sales at a special sales event must
collect the applicable state and state-administered sales
taxes. The seller must either file a special event sales
tax return to remit the tax or, if the event organizer has
obtained a license, the seller may remit the tax to the
organizer for the organizer to report and remit with a
special event sales tax return the organizer files on behalf
of special event sellers.

Electronic Filing Information

Special event sellers and organizers can save time
and reduce filing errors by filing their special event
sales tax returns electronically through
Colorado.gov/RevenueOnline
The online filing system includes a list of special sales
events and has been pre-programmed with the location
and dates for these events. If the special sales event is not
included in the list, the seller or organizer filing the return
must manually enter the location and dates for the special
sales event. The electronic filing system determines the
applicable tax rates based upon the date and location of
the special sales event.

Additional Resources

Additional sales tax guidance and filing information can be
found online at Tax.Colorado.gov These resources include:
•	 Colorado Sales Tax Guide
•	 Sales tax classes and videos available online at
Tax.Colorado.gov/Education
•	 The Customer Contact Center, which can be
contacted at (303) 238-7378.

The Department offers several different payment options.

•	 Direct Debit – Retailers can remit payment
electronically by direct debit online at Colorado.
gov/RevenueOnline Retailers must be logged into
their Revenue Online account to make direct debit
payments. There is no processing fee for direct
debit payments.
•	 EFT Payment – Payment can be remitted by
electronic funds transfer (EFT) via ACH credit.
There is no processing fee for EFT payments. See
Electronic Funds Transferred (EFT) Program For
Tax Payments (DR 5782) and Electronic Funds
Transfer (EFT) Account Setup For Tax Payments
(DR 5785) for additional information. EFT numbers
will no longer be issued. ACH Credit payments can
be made using a SSN, FEIN or CAN in the same
place in the file that an EFT number is entered. A
DR 5785 does not need to be submitted before the
financial institution can start sending ACH Credit
payment files.
•	 Credit Card and E-Check – Payment can be
remitted electronically by credit card or electronic
check online at Colorado.gov/RevenueOnline
A processing fee is charged for any payments
remitted by credit card or electronic check.
Paper Check
Regardless of whether the return is filed electronically
or with a paper return, payment can be remitted with a
paper check. Sellers or organizers should write “Special
Event Sales Tax,” the account number, and the filing
period on any paper check remitted to pay sales tax for a
special sales event.
•	 Paper Return – A paper check can be mailed
along with the paper return to pay the tax reported
on the return.
•	 Electronic Filing Through Revenue Online – If
the electronic return is filed electronically, the filer
can select “Payment Coupon” for the payment
option after submitting the return to print a payment
processing document to send along with their
paper check.

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DR 0098 (08/30/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov

Filing a Paper Return

Special event sellers and organizers electing to file a paper
return must sign, date, and mail the return, along with their
payment, if applicable, to:
Colorado Department of Revenue
Denver CO 80261-0013
Special event sellers and organizers are required to
keep and preserve for a period of three years all books,
accounts, and records necessary to determine the correct
amount of tax.

Form Instructions
In preparing a special event sales tax return, a seller or
organizer must include its identifying information (such as
name and account number), the time period during which
the event was conducted, the due date for the return, the
location of the event and information about sales and
exemptions in order to calculate the tax due. Specific
instructions for preparing special event sales tax returns
appear below and on the following page.
Amended Returns
If a special event seller or organizer is filing a return
to amend a previously filed return, they must mark the
applicable box to indicate that the return is an amended
return. If a special event seller or organizer needs to amend
the previously filed returns for multiple special events, a
separate amended return must be filed for each special
event. The amended return replaces the original return
in its entirety and must report the full corrected amounts,
rather than merely the changes in the amount of sales or
tax due. If the amended return reduces the amount of tax
reported on the original return, the retailer must file a Claim
for Refund (DR 0137) along with the amended return to
request a refund of the overpayment. If the amended return
is filed after the due date and reports an increase in the
amount of tax due, penalties and interest will apply.
SSN and FEIN
Special event sellers and organizers must provide a valid
identification number, issued by the federal government,
when filing a special event sales tax return. If the seller
or organizer is a corporation, partnership, or other
legal entity, this will generally be a Federal Employer
Identification Number (FEIN). If the seller or organizer is
a sole proprietorship, a Social Security number (SSN) will
generally be used instead.
Colorado Account Number
Special event sellers and organizers must enter their
Colorado account number on each return, including both
their eight-digit account number and the four-digit site/
location number (for example: 12345678-0001). If the seller
or organizer participates in multiple special events, the
eight-digit account number will be the same for each event,
but the four-digit site/location number, which is determined
by the location of each event, may differ.

If you have applied for your license, but do not have your
account number, please contact the Customer Contact
Center at 303-238-7378 for assistance.
Event Period
Special event sellers and organizers must indicate the
period during which the special event took place. The
event period is defined by the months in which the event
began and ended and must be entered in a MM/YY-MM/
YY format. For example:
•	 For an event that began January 10, 2020 and ended
January 15, 2020, the event period would be
01/20-01/20.
•	 For an event that began January 30, 2020 and ended
February 2, 2020, the event period would be
01/20-02/20.
Location Juris Code
Special event sellers and organizers must enter the six-digit
location jurisdiction (juris) code to identify the site/location
of the special event. For physical site/locations, the code
appears on the Special Event License under ‘Liability
Information.’ A complete listing of location juris codes can
be found in Department publication Location/Jurisdiction
Codes for Sales Tax Filing (DR 0800).
Due Date
Special event sellers and organizers must enter the due
date for the return. Returns are due the 20th day of the
month following the month in which the special event
began. If the 20th falls on a Saturday, Sunday, or legal
holiday, the return and tax remittance are due the next
business day.
Event Location Address and County
Special event sellers and organizers must enter the county
in which the special event takes place and the address of
the special event.
Avoiding Common Filing Errors
You can avoid several common errors by reviewing your
return before filing it to verify that:
•	 You completed all applicable lines of the return.
•	 You used the correct version of the form, depending
on the filing period. There are different versions of the
sales tax return for different years.
•	 You entered your account number and site number
correctly on your return.
• 	 Yo u u s e d t h e c o r r e c t t a x r a t e f o r e a c h
jurisdiction reported on your return. See
Tax.Colorado.gov/how-to-look-up-sales-use-tax-rates
for information about state and local tax rates.

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DR 0098 (08/30/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov

Specific Line Instructions
Special event sellers and organizers must complete all
applicable lines, including lines 1, 6, 11, and 15, entering 0
(zero), if applicable.
Line 1. Gross sales
Enter the gross sales of goods and services made at the special
sales event. Do not include sales made at any other location.
Line 2. Sales to other licensed dealers
Enter any wholesale sales made to other licensed
retailers or wholesalers for which sales tax was not
collected. See Part 6: Sales Tax Collection and Part 9:
Recordkeeping Requirements in the Colorado Sales Tax
Guide for additional information.
State-Collected Local Sales Taxes
The Special Event Sales Tax Return (DR 0098) is used to
report not only Colorado sales taxes, but also sales taxes
administered by the Colorado Department of Revenue
for various cities, counties, and special districts in the
state. The sales taxes for different local jurisdictions are
calculated and reported in separate columns of the DR
0098. Local sales taxes reported on the DR 0098 include:
•	 RTD/CD – Sales taxes for the Regional
Transportation District (RTD) and the Scientific
and Cultural Facilities District (CD) are reported
in the RTD/CD column of the DR 0098. Check the
applicable box to indicate if RTD or CD sales taxes
are reported on the return.
•	 Special District – Special district sales taxes reported
in the Special District column include sales taxes for
any Regional Transportation Authority (RTA), MultiJurisdictional Housing Authority (MHA), Public Safety
Improvements (PSI), Metropolitan District Tax (MDT),
or Health Services District (HSD). Check the applicable
box to indicate which special district sales taxes, if
any, are reported on the return. Sales taxes for Mass
Transportation Systems (MTS) and Local Improvement
Districts (LID) are not reported in the Special District
column, but are instead reported in the County/MTS and
City/LID columns, respectively.
•	 County/MTS – County and Mass Transportation
Systems (MTS) sales taxes administered by the
Department are reported in the County/MTS column.
•	 City/LID – City and Local Improvement Districts (LID)
sales taxes administered by the Department are
reported in the City/LID column.

information for state and state-administered local sales
taxes. This publication also contains a list of self-collected
home-rule cities.
Line 5. Exemptions
Enter in each column the amount of any tax-exempt sales that
are included in the net sales reported on line 4. Exemptions
vary by local jurisdiction. See Department publication Colorado
Sales/Use Tax Rates (DR 1002) for information about
exemptions for each state-administered local jurisdiction.
Line 7. Tax rate
Enter the applicable state, city, county, or special district tax
rate in each column of the return. The Colorado state sales
tax rate is 2.9%. The sales tax rates for each city, county,
and special district can be found in Department publication
Colorado Sales/Use Tax Rates (DR 1002) or online at
Colorado.gov/RevenueOnline
Line 9. Service fee rate
Enter the applicable service fee rate in each column of
the return.
For taxpayers that have net taxable sales of $1,000,000.00 or
less, the state service fee is 4%. Please enter .04 in the state
column of line 9.
Service fee rates for each city, county, and special district can
be found in Department publication Colorado Sales/Use Tax
Rates (DR 1002).
Line 10. Service fee (discount)
The service fee is calculated by multiplying the amount of
sales tax from line 8 times the service fee rate on line 9.
Limit on the state service fee
Beginning January 1, 2022, a retailer with total state
net taxable sales greater than $1,000,000 is not eligible
to retain the state service fee. If the amount in the
state column, line 6 (net taxable sales) is greater than
$1,000,000, enter $0 for the service fee discount on line
10. For any filing period beginning January 1, 2020 or later,
the Colorado state service fee a retailer is allowed to retain
is limited to $1,000. The amount on line 10 in the state
column cannot exceed $1,000.
Line 12. Penalty
If any special event seller or organizer does not, by
the applicable due date, file a return, pay the tax due,
or correctly account for tax due, the retailer will owe a
penalty. The 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 minimum penalty amount is $15.

Many home-rule cities in Colorado administer their own sales
taxes. Sales taxes for these self-administered home-rule cities
cannot be reported and remitted with the DR 0098. Retailers
must report such taxes directly to the applicable city.

Line 13. Interest
If the tax is not paid by the applicable due date, the special
event seller or organizer will owe interest calculated from
the due date until the date the tax is paid.

See Department publication Colorado Sales/Use Tax Rates
(DR 1002) for tax rates, service fee rates, and exemption

See Part 7: Filing and Remittance in the Colorado Sales
Tax Guide for additional penalty and interest information.

DR 0098 (08/30/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov

*230098==19999*

Special Event Sales Tax Return
0022-101

Mark if Amended Return	

SSN

FEIN

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
2. Sales to other
licensed dealers
3. Subtract
line 2 from line 1
RTD	

CD	

00

(2-4)

00
00
RTA 	

4. Net Sales: Enter

Amount from line 3 in
ALL applicable columns

5. Exemptions
6. Net taxable sales

MHA	

State

PSI	

HSD	

RTD/CD

00

Special District
00

00
(4-1)

(subtract line 5 from line 4)

MDT

00

00
(4-2)

County/MTS
00

00
(4-3)

City/LID
00

00
(4-4)

00
(4-5)

00

00

00

00

00

00

00

00

00

00

7. Tax rate
8. Amount of sales tax
(line 7 multiplied by line 6)

9. Service fee rate
10. Service fee (discount)	

00
(8-1)

(line 9 multiplied by line 8)

11. Sales tax due

00
(11-1)

(subtract line 10 from line 8)

13. Interest
14. Total each tax
(add lines 11, 12 & 13)

00

00

00

00

00

00

00

00

00
(11-5)

00
(12-4)

00
(13-3)

00
(8-5)

(11-4)

(12-3)

(13-2)

00
(8-4)

(11-3)

(12-2)

(13-1)

00
(8-3)

(11-2)

(12-1)

12. Penalty

00
(8-2)

00
(12-5)

00
(13-4)

00
(13-5)

00

00

00

00

00

00

00

00
15. Total Amount
Owed (355)

00

00

The state may convert your check to a one time electronic banking transaction. Your bank account may be debited as early as
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.

Signature (Signed under penalty or perjury in the second degree.)

Date (MM/DD/YY)

$