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.
On the Colorado-Utah border, Dinosaur National Monument is an incredible testament to the natural and geological history of the area. You can see more than 1,500 fossils on display on the cliff face inside the Quarry Exhibit Hall. There are also petroglyphs of lost cultures and the abandoned homesteads of early settlers. For the adventurers, there are camping and whitewater rafting opportunities.
This guidance should be applied beyond traditional events if the business in question does not clearly fit into any other guidance category. For example, escape rooms do not clearly fit into any one business sector, so they should follow guidance for unseated indoor events. Other examples include arcades, wedding receptions, large-scale trade shows, and museums.