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.
The forty-five mile trip takes four and a half hours to ride, as it is still coal-fired, and winds along narrow mountain paths and in and out of canyons. Historic narration is available on the trains for interested tourists. Both the Silverton and Durango ends of the line have railroad museums; the Durango Museum contains artifacts pertaining to the history of railroading, and the Silverton Museum displays a Baldwin Locomotive from 1902 in the original 1882 Depot.
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.

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.
Breckenridge is both a mountain town and a ski resort and is packed with plenty of Colorado history. It’s the oldest and largest town in Summit County, with about 250 buildings on the National Register of Historic Places, making its Main Street an absolute dream to wander. There are tons of arts events and festivals all year, plus galleries, studios and shops worth checking out. In summer, you can enjoy the wildflowers in bloom in the surrounding areas, while in winter, Breckenridge Ski Resort provides some 2,908 acres (1,177ha) of the best skiing in the state.
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Whether you visit Colorado in the summer or winter, take some time to get to know Vail. Enjoy a resort vacation in the winter for snowboarding or skiing, and treat yourself to some hot chocolate while looking at the mountain views. Or, explore the hiking trails around town or play a leisurely round of golf. If you plan ahead, you can drop in during one of their charming summer festivals.
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In twenty-five acres of Colorado, more gold has been mined than in all of Alaska and California combined. The Mollie Kathleen Gold Mine was at the heart of Colorado’s gold mining industry, and this tour takes visitors into mine shafts and tunnels that have been worked since 1889. An elevator ferries visitors 1,000 feet below the earth, and it is not for the claustrophobic.

You don’t have to love tea to enjoy a tour of Celestial Seasonings. Its headquarters, just outside Boulder, not only provides a behind-the-scenes look at how tea is made but also has some unique attractions that are a whole lot of fun. Take a whiff inside the Mint Room and see how long you can stand it. Spend some time in the tea shop or enjoy a casual outing at the Celestial Café. It also has an art gallery and a herb garden.
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.
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.
The park has day areas for picnics and changing rooms, or you can stay overnight if you want to extend your trip. Explore the nearby hiking trails or bring your bike if you’re a cyclist. You can always relax in the springs and soothe your sore muscles after. The beauty and unique stone formations around the springs will make your visit well worth it.
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