All sellers participating in the event must collect the applicable state and state-administered local sales taxes due and remit the sales tax collected to the Department. However, sellers may elect to remit such taxes to the event organizer, if the organizer has obtained a special event license. A seller participating in the event may make this election, even if the seller has obtained a special event license of their own.


If playing in a giant sandbox appeals to you, the Great Sand Dunes National Park and Preserve near Alamosa is a must-visit. This giant dune field of 30sqmi (78sqkm) features at least one dune that’s more than 750ft (229m) high. Sledding down the dunes is a popular pastime, as is hiking and camping. There are also horseback riding trails and the scenic four-wheel drive on Medano Pass.
Make your Memorial Day memorable at Craig’s Grand Olde West Days or MountainFilm in Telluride. June, July, August and September are perhaps the hardest hitting when it comes to sheer number of events. Every single weekend you’ll have a handful of fun festivals to choose from. Splash around at FIBArk in June or the Colorado State Fair in Pueblo over Labor Day.
With professional teams in all the major national leagues, Coloradoans have options. All of Colorado’s pro sports, including hockey, basketball, football, baseball, soccer and lacrosse call Denver home. Catch a game at any time of year in the Mile High City. Celebrate the world’s best winter athletes each January in Aspen. From big air in the superpipe to blazing racers at downhill slalom, catch all of the events live, most are free to watch.
The natural grasslands beauty can be a refreshing contrast to the beauty found at mountains or beaches. Explore the area and the prehistoric drawings, or head out to the Picketwire Canyon to see dinosaur tracks! Hit the trails on foot or bicycle, or even on horseback. You can “rough it” at the local campground or head back to a hotel to put your feet up.
If you’re going to summit one of Colorado’s “fourteeners” – a mountain peak that’s at least 14,000ft (4,267m) high – there’s no better way to do it than on the Pikes Peak Cog Railway. The views you’ll see on the world’s highest cog railroad inspired the song America the Beautiful, and it’s not hard to see why. It’s a gorgeous ride, which takes place year-round.
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In addition to beer and art, Colorado loves a jammin’ music festival. Jazz, blues, rock, punk, rap, country, bluegrass, the list goes on and on. There’s not a genre of music you can’t find here on a regular basis. Toast the summer solstice at SonicBoom in Rye, Colorado’s largest electronic festival. Then in August head up funky Nederland for NedFest.
Red Rocks Amphitheatre is a stone formation near Morrison, Colorado. Conveniently located 15 miles outside of Denver, the raw beauty of these rocks is sure to impress you. Thought to have been used by the Ute tribe prior to westward expansion, the rock formations provide ideal acoustics for live music performances – bands and artists perform on a rock stage!
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