Any seller participating in a special event must file a return and remit payment of sales taxes for the event, unless the seller has remitted the taxes to the event organizer who has obtained a license as described above. If the event organizer has obtained a license, the organizer must file a return and remit payment for all sellers that have elected to remit taxes to the organizer.
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.
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.