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.


Opera Colorado is Denver's premiere world-class opera company, presenting fine opera performances each season since 1981 at the city's Ellie Caulkins Opera House. The company mounts two full-scale opera performances each season in November and May, focusing on classics such as Verdi's La Traviata and Mozart's The Marriage of Figaro. An annual winter chamber performance is also presented, highlighting a new or contemporary opera work in a more intimate theater setting. Other performances throughout the year include recitals, panel discussions, and artist meet-and-greet events. Educational programming at the company reaches more than 45,000 participants each year, including in-school outreach programming. Opera guests can enjoy on-site dining at Kevin Taylor's at the Opera House, with bar drinks and snacks offered within the theater's lobby spaces before shows and during intermissions.
Those looking for a scenic mountain drive will love the Mount Evans Scenic Byway, the highest paved road in North America. The highway rises to a height of 14,264ft (4,348m) above sea level and takes you right to the top of Mount Evans. Along the way, you might spot mountain goats and bighorn sheep as you pass alpine lakes and rock formations. It’s a once-in-a-lifetime drive with plenty of places to stop and snap a photo.
Start in Bighorn Canyon if you’re an experienced whitewater rafter. You can go for days and camp on the side of the river for a true nature experience. Royal Gorge and Browns Canyon are locations friendly to experienced or new rafters, with opportunities to do a multi-day trip or just try it out for the day. Take the time to explore this beautiful part of Colorado and maybe find a new hobby.
Since Colorado plays hard, residents and visitors are always hungry. Most festivals offer local food, but some are dedicated to it. A Taste of Colorado is Denver’s summer farewell and one of the tastiest ways to cap off summer. And if you can’t wait until then, head to Civic Center Park Tuesday through Thursday from May to October for a mass gathering of food trucks.
Tread of Pioneers Museum is a regional Colorado history museum housed within Steamboat Springs' historic 1901 Zimmerman House. Permanent exhibits and artifacts are showcased within the renovated Queen Anne-style home, including pieces from the museum's extensive firearms collection and a replica chuckwagon from the region's pioneer days. Visitors can also view exhibits on the region's indigenous history, skiing industry, agriculture, and infamous Wild West outlaws such as Harry Tracy of Butch Cassidy's Hole in the Wall Gang. Read more & Admission
The Annual Flower Trial Garden is a devoted horticultural research garden on the campus of Fort Collins' Colorado State University, open to the public throughout the year near the campus' Center for the Arts. The garden strives to serve as a trial space for the performance of annual plant cultivars in the region's high-altitude Rocky Mountain environmental conditions, with primary annual plantings on display between late May and mid-October. Plant varieties are grouped by genus and arranged by color, with more than 1,000 different cultivars typically on display each year. In addition to the main annual showcase, the garden also presented an annual pansy display, which is planted in fall and on display through the early spring. Perennials cultivated by the garden are also on display year-round across the street from the garden facility.
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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.
Bring your camera to capture the sparkling turquoise waters and melodic waterfalls that feed into the lake. It is home to a delicate ecosystem that is maintained by refraining from swimming or splashing in the tempting water, a sacrifice well worth it to preserve the environment. Enjoy the naturally occurring hanging plant gardens and peace that comes with this tranquil lake.
The National Museum of World War II Aviation in Colorado Springs focuses on education, primarily in helping visitors and K-12 students understand the role of aviation in the Second World War and how it shaped our world. The museum has twenty-two flyable aircraft in a hangar adjacent to both the Colorado Springs airport and Peterson AFB. In a second hangar visitors can watch volunteers restore World War II planes.
The Rocky Mountains are the birthplace of the Arkansas River, the most popular river in the United States. It is also perfect for white water rafting, whether you want to go for a half day, or turn it into a multi-day trip extravaganza. There are many different rafting routes depending on your level of expertise, from family-friendly to expert Class IV.
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