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 Mile High City boasts the Great American Beer Festival, one of the country’s largest gathering of brewers and beer tastings. It’s held over three days in late September / early October. Palisade is Colorado’s wine capital, so it’s only fitting that one attend the Colorado Mountain Winefest there in September. Distillers have grown so rapidly that there are now festivals dedicated to liquor, including the Breckenridge Craft Spirits Festival in October.
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.
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.
Take a tour of the Argo Gold Mine and Mill to learn about its history, including its tunnel, which processed more than $100m worth of gold ore after its completion in 1893. This Idaho Springs attraction also provides insight into the history of the gold rush in Colorado. You and your family will not only get to tour the mine and museum, but you can also try your hand at panning for gold.
Cliff Palace and Balcony House are ancient cliff dwellings that the ancestral Pueblo Indians inhabited in the 12th and 13th centuries. Located in Mesa Verde National Park, both are World Heritage Sites and National Monuments. Balcony House had forty-five rooms and two kivas (ovens), and it can only be accessed on ranger-guided tours. Tour participants must climb a thirty-two foot ladder and then crawl through a twelve-foot tunnel to access Balcony House.
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Its original dwellers would have climbed the rock face using narrow toeholds; its limited accessibility made it easy to defend against intruders. Cliff Palace was constructed in the cliff face with sandstone blocks, mortar, and wooden beams. It once had over 150 rooms and 25 kivas and was probably used for ceremonial purposes. As with Balcony House, Cliff Palace is only accessible on a ranger-guided tour.
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.
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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.
Still haven’t packed enough into your Colorado vacation? Make time to see some of the great Colorado mountain attractions — tour a ghost town near Aspen, sail above the mountains in a balloon over Breckenridge, rock out at a music festival in Telluride, check out the nightlife scene in Vail and try your luck at a casino in Black Hawk, Central City or Cripple Creek.