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 Benson Park Sculpture Garden rests on ten acres of land in the heart of Loveland, Colorado. There are 148 permanent sculptures on display, representing almost every medium, and the pieces have been gathered from around the world. Beautifully landscaped and set around charming water features, the garden has wide paved walkways that facilitate wheelchairs and strollers.

Although it’s tucked away in Colorado’s southwest corner, Telluride parties so much its known as the festival capital of the West. One of its most well known is the Telluride Film Festival, which attracts celebrities and visitors from around the world. It also claims one of the country longest running film fests, the Mountainfilm Festival, held in late May. Carbondale showcases the 5Point Film Festival in late April, catering to adventure.
Mesa Verde National Park, near Cortez, is perhaps the greatest archaeological wonder in the United States and a Unesco World Heritage site. Learn about the lives and history of the Ancestral Pueblo people as you visit Cliff Palace, Balcony House and Long House, incredible cliff dwellings and mesa-top villages built between 600 and 1300. There are also a few hiking trails available within the park, including one to a petroglyph panel.

Red Rocks Park and Amphitheatre provides a unique natural landscape in which to listen to live music. Surrounded by and created from the incredible red sandstone monoliths from which it gets its name, the park offers a world-class line-up of musicians during concert season, from late spring to fall, the Film on the Rocks program and yoga sessions. You can walk around the stage and explore trails throughout the park.
There are plenty of activities for outdoors lovers here. Explore the trails, you’ll find that they lead you through forests and wetlands that surround the dunes. You should also be sure to visit Medano Lake, one of several alpine lakes and filled with trout if you’re a fisherman. Trek out to the Sangre de Cristo Mountains – the Medano Pass Primitive Road guides you through a canyon until you reach the mountains.
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