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. Colorado boasts some of the most beautiful wildernesses and mountain ranges. Rich in Wild West stories and internationally known for its wildlife and outdoor activities, the state is also home to popular cities such as Denver that offer many museums and art for those who prefer cities to the outdoors. Whether you are a mountain climber and art lover, there is something here in Colorado for everyone.