Colorado Sales Tax Special Event Application

Sales Tax Special Event Application
Special Event Sales Tax Application, DR 0589
*DO=NOT=SEND*

DR 0589 (07/07/22)
COLORADO DEPARTMENT OF REVENUE
Taxpayer Service Center
PO Box 17087
Denver CO 80217-0087

Special Event Sales Tax Application
General Instructions

Businesses that have no permanent place of business but
sell goods at fairs, festivals, bazaars, etc. or businesses that
meet the requirements for a standard sales tax license, but
also sell at other locations, such as fairs and festivals are
required to obtain a Special Event Sales Tax License using
the Special Event Sales Tax Application (DR 0589).
A standard sales tax license is required if you participate in an
event that occurs more than three times at the same location
during any calendar year. For example, if you participate in
a Farmer’s Market or flea market and sell prepared (readyto-eat) food or other tangible property, you need a standard
sales tax license. To apply for a standard sales tax license,
complete the Colorado Sales Tax and Withholding Account
Application (CR 0100).
Anyone who sells retail in Colorado without obtaining a sales
tax license commits a class 3 misdemeanor and may also be
subject to civil penalty of $50 per day to a maximum penalty
of $1,000.
For additional Special Event Sales Tax Licensing information,
refer to Tax.Colorado.gov/sales-tax-guide.

Specific Instructions

Line 1. If you have a Colorado sales tax account, check Yes
and enter your Colorado account number. If not, check No.
Line 2. Enter the name of the event you are attending.
Line 3. Enter the city, county and zip code for the event. For
a multiple event license, enter the city of your first event.
Line 4. Check the box that indicates the legal structure of
your business or organization.
Note: All entities must have a Federal Employer Identification
Number (FEIN). This includes married couples who register
as a general partnership. Individuals or sole proprietorships
may use their SSN or ITIN.

Business Information

Line 1a & 1b. SSN or ITIN (Required)
•	 Individuals/Sole Proprietor - Enter last name, first name,
check the appropriate box and write in your SSN or ITIN.
If the Sole Proprietor has a FEIN, complete Line 2c.
Line 2a – 2c. Business Name, Trade Name, and Federal
Employer Identification Number (FEIN). If operating as
any other type of organization other than Individual/Sole
Proprietor, enter the business name as registered with the
IRS. FEIN is issued by the Internal Revenue Service at
IRS.gov. All entities listed as follows must have an FEIN.
•	 General Partnership, Association, or Joint Venture
- Enter the business name, tradename (if applicable),
and FEIN. Note: Married couples must register as
general partnership if both are owners of the business.
General partnerships require a FEIN.

Limited Partnership (LP), Limited Liability
Company (LLC), Limited Liability Partnership
(LLP), Limited Liability Limited Partnership (LLLP),
or Corporation/S Corp - Enter the legal name of the
business and FEIN as filed with the IRS. This must
match the FEIN documentation from the IRS.
•	 Government - Enter the legal name of the
government agency and FEIN.
•	 Estate/Trust - Enter the legal name of the Estate/
Trust and FEIN.
•	 Nonprofit - Enter the name of the Nonprofit
Organization and FEIN.
Trade Name/Doing Business As (DBA). If the individual or the
business will be doing business under any name other than the
legal name listed on Line 1 or Line 2, enter the trade name. Trade
names are registered with the Colorado Secretary of State.
Line 3a. Enter the mailing address where the business will
receive mail from the Colorado Department of Revenue (DOR).
Line 3b. Enter the county to your mailing address.
Line 4 - 5. Enter the business phone number and email address.
Line 6. List the specific products you sell and/or services you
provide. Write a brief description of products, services and/
or function of the business. The information you provide will
help determine the appropriate North American Industry Classification System (NAICS) code for your business. It will also
assist in getting tax information and updates to you based on
your business type.
•	

Owners/Partners/Members/Officers

Lines 1a - 2d. All organizations, including sole proprietors,
must complete these lines. Enter the name, job title, SSN,
and address of each:
•	 Individual Owner (if the business is a sole
proprietorship),
•	 Managing Partner (if the business is a partnership),
•	 Managing Member (if the business is a limited liability
company), or
•	 Principal Officer (if the business is a corporation).
Note: If there are more than two owners, attach a separate
sheet listing all additional owners.

License Type and Fee
Single Event or Multiple Event?
A single event sales tax license is required if you participate
in a retail sales event at one location where there are three
or more vendors.
If you sell retail at more than one special event where there
are three or more vendors in any two-year period, the multiple
events sales tax license allows you to participate in any number
of events at various locations during the two-year period.

*DO=NOT=SEND*

DR 0589 (07/07/22)
COLORADO DEPARTMENT OF REVENUE
Taxpayer Service Center
PO Box 17087
Denver CO 80217-0087

Event Period

Indicate the duration of the special event.
For a single event, enter the dates from the beginning of the
event to the end of the event.
For a multiple event, refer to the fee schedule and use the
same filing fee period as your event period.

License Fee

The fee for a Single Event License is $8 per event.
The fee for a Multiple Event License is $16 for a two-year period.
The license is renewed at the beginning of each even-numbered
year and expires at the end of each odd-numbered year (e.g.
Jan. 1, 2020 - Dec. 31, 2021). It is prorated in increments of six
months if the license is purchased after June 30 of any year.

Multiple Event Fee Schedule
If first day of sales is from:
January to June on even-numbered years
(2022, 2024, 2026)

$ 16.00

July to December on even-numbered years
(2022, 2024, 2026)

$ 12.00

January to June on odd-numbered years
(2023, 2025, 2027)

$ 8.00

July to December on odd-numbered years
(2023, 2025, 2027)

$ 4.00

Note: There is no fee for vendors who already have a
standard sales tax license.

How to Apply
1.		Mail the DR 0589
Download the form from the DOR taxation website at
Tax.Colorado.gov under Forms. Complete the form and
mail the original application along with a valid picture
ID (see ID Requirements) and a check or money order
for the applicable license fees to the following address
Colorado Department of Revenue
Taxpayer Service Center
PO Box 17087
Denver, CO 80217-0087
Allow 4 to 6 weeks for processing. Retain a copy of
this application for your records. This copy will serve
as your temporary license until you receive your
official license in the mail

ID Requirements:

All mail-in and Taxpayer Service Center visit for Special Event
Sales Tax Applications must provide a valid proof of identification. Valid proof includes: Colorado Driver’s License or ID, out
of state driver’s license or ID, United States Passport, Resident
Alien Card, United States Naturalization papers, or Military ID
Card. If the application is provided by any individual other
than the Owner, Partner, Member, or Officer of the business,
a photo copy of a valid ID for the Owner, Partner, Member, or
Officer who signed the application must be submitted.

2.		Visit a Taxpayer Service Center
Bring the completed DR 0589 Special Event Sales
Tax Application along with a valid picture ID (see ID
Requirements) and a check or money order for the
applicable license fees to a service center location listed.
You will receive your license during your visit.

Denver Metro
1881 Pierce St - Entrance B
Lakewood CO 80214
Colorado Springs
2447 N Union Blvd
Colorado Springs CO 80909
Pueblo
827 W 4th St Suite A
Pueblo CO 81003
Fort Collins
3030 S College Ave
Fort Collins CO 80525
Grand Junction
222 S 6th St – 2nd Floor
Grand Junction CO 81501
Locations and hours of operation subject to change,
please visit the DOR taxation website at Tax.Colorado.gov,
click on Contact Us or call 303-238-SERV (7378).

Signature
•	

A signature must be on this document or it will not be processed.

•	

Please include the title of the person signing and the date signed. Allow 4 to 6 weeks to receive a license by mail
when completing and sending in a DR 0589 form.

DR 0589 (07/07/22)
COLORADO DEPARTMENT OF REVENUE
Taxpayer Service Center
PO Box 17087
Denver CO 80217-0087
Page 1 of 2

*220589==19999*

Special Event Sales Tax Application
Yes

1. D
 o you have a sales tax account in Colorado?

If Yes, enter the Colorado Account Number

No

2. Name of Event

3. City in which the event is being held (for multiple events, use the city of the 1st event)

County in which the event is being held

ZIP

4. Indicate Type of Organization. If you are not registering as an Individual, you must have a FEIN number.
Individual/Sole Proprietor

Limited Liability Company (LLC)

Corporation/S Corp

Government

General Partnership

Limited Liability Partnership (LLP)

Association

Joint Venture

Limited Partnership

Limited Liability Limited Partnership (LLLP)

Estate/Trust

Nonprofit (Charitable)

Business Information
1a. Last Name (If registering as SSN or ITIN)

First Name

1b. SSN or ITIN (Required)

Check the applicable box and write
your SSN or ITIN in box 1b

SSN

2a. Business Name (If registering as FEIN)

3a. Mailing Address

3b. County

ITIN
2b. Trade Name / DBA (If applicable)

City

4. Phone Number

2c. FEIN (Required)

State

ZIP

5. Email

6. List the specific products you sell (Required) or indicate the NAICS code. To look up the code, go to www.naics.com/search

NAICS Code

Owners/Partners/Members/Officers
1a. Last Name

First Name

Job Title

1d. Address

1b. SSN

City

1c. Phone Number

State

ZIP

DR 0589 (07/07/22)
COLORADO DEPARTMENT OF REVENUE
Taxpayer Service Center
Page 2 of 2

*220589==29999*

Colorado Account Number (Dept Use Only)

Owners/Partners/Members/Officers (continued)
2a. Last Name

First Name

Job Title

2b. SSN

2d. Address

City

2c. Phone Number

State

ZIP

Additional Owners/Partners/Members/Officers on a separate paper

License Type and Fees
Indicate the type
of license

Event Period
From (MM/YY)

License Fee

To (MM/YY)

Single Event
Multiple Event

(0120-750)

Single Event

(999)

(0140-750)

Multiple Event

(999)

Mail and Make the Check Payable to:
Colorado Department of Revenue
PO Box 17087, Denver CO 80217-0087

Amount Owed

$
$

$

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.

I declare under penalty of perjury in the second degree that the statements made in this application are true and
complete to the best of my knowledge.
Signature of Owner, Partner, Member, or Officer (Required)

Job Title

Date (MM/DD/YYYY)