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.

Breckenridge is both a mountain town and a ski resort and is packed with plenty of Colorado history. It’s the oldest and largest town in Summit County, with about 250 buildings on the National Register of Historic Places, making its Main Street an absolute dream to wander. There are tons of arts events and festivals all year, plus galleries, studios and shops worth checking out. In summer, you can enjoy the wildflowers in bloom in the surrounding areas, while in winter, Breckenridge Ski Resort provides some 2,908 acres (1,177ha) of the best skiing in the state.
The Denver Art Museum is a world-class conservatory of over 70,000 works of art from around the world and in varied media. It has an excellent collection of American Indian art, which represents nearly every tribe across North America, and has the world’s foremost collection of American West art. Lovers of European art will be delighted by its inclusion of works by Monet, Degas, Renoir, Cezanne, and Pissarro.
In twenty-five acres of Colorado, more gold has been mined than in all of Alaska and California combined. The Mollie Kathleen Gold Mine was at the heart of Colorado’s gold mining industry, and this tour takes visitors into mine shafts and tunnels that have been worked since 1889. An elevator ferries visitors 1,000 feet below the earth, and it is not for the claustrophobic.
The Denver Museum of Nature & Science began with one man, Edwin Carter, who in 1868 moved to a one-room cabin high in the Rocky Mountains and singlehandedly amassed the largest collection of Colorado fauna in existence. In 1908, the museum in Denver formally opened, and it made world headlines when in 1926 museum researchers found fossil proof that North America was inhabited over 10,000 years ago.
The Buffalo Bill Museum and Grave, about 6mi (10km) outside the center of Golden, pays tribute to Wild West legend Buffalo Bill Cody. It sheds light on his life and Wild West shows and contains artefacts such as Sitting Bull’s bow and arrows, show outfits and other objects from the Old West. The gravesite and museum sit in Lookout Mountain Park, overlooking the natural beauty of the Great Plains and the Rockies. You may even catch sight of the herd of buffalo and other wildlife that live in the area.
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.
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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.
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.
William F. Cody, aka “Buffalo Bill,” was a skilled bison hunter, a scout for the U.S. Army during the Indian Wars, and a world-famous showman who performed Wild West shows across the United States, in Europe, and in front of Queen Victoria, who was fascinated by him. The small museum outside of Golden, Colorado looks at Buffalo Bill’s life from its beginning in Iowa Territory in 1846.
The thirteen-minute trip from Telluride to Mountain Village or vice versa lasts thirteen minutes and gives dramatic all-round views of the San Juan Mountains. The gondolas are wheelchair accessible, have ski, snowboard, and bike racks, and operate from 7:00 a.m. until midnight year-round. Blankets are provided at each station for your comfort during the winter season.
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Today, the museum is a center for education, research, and tourism. It is centered on family experiences and holds permanent collections and rotating exhibits. Displays of and about dinosaurs, robots, space, weather, and expert docents give every visitor a memorable trip, and the planetarium and the IMAX theater have revolving shows and delight all ages. An innovative children’s center is perfect for visits with young children.
The multi-tower buildings are still well preserved after eight hundred years, and seeing them is worth driving to the remote location on the Colorado/Utah border. Dogs are welcome on the hiking trails. The Square Tower Group has a small interpretative center, and rangers are available throughout the park to answer questions and give guidance. Hovenweep has a primitive 31-site campground that fills up on a first-come, first-served basis.
With professional teams in all the major national leagues, Coloradoans have options. All of Colorado’s pro sports, including hockey, basketball, football, baseball, soccer and lacrosse call Denver home. Catch a game at any time of year in the Mile High City. Celebrate the world’s best winter athletes each January in Aspen. From big air in the superpipe to blazing racers at downhill slalom, catch all of the events live, most are free to watch.
The Denver Museum of Nature & Science began with one man, Edwin Carter, who in 1868 moved to a one-room cabin high in the Rocky Mountains and singlehandedly amassed the largest collection of Colorado fauna in existence. In 1908, the museum in Denver formally opened, and it made world headlines when in 1926 museum researchers found fossil proof that North America was inhabited over 10,000 years ago.
Visitors can stroke sea stars and horseshoe crabs in the sea life touch zone, hold Rosie the tarantula, stroll on the outdoor nature trail, and watch bees while learning how vital they are to the future of the planet. The Butterfly Pavilion and Insect Center have educational programs for all ages, from young children to seniors, and a gift shop filled with interesting items.
Tread of Pioneers Museum is a regional Colorado history museum housed within Steamboat Springs' historic 1901 Zimmerman House. Permanent exhibits and artifacts are showcased within the renovated Queen Anne-style home, including pieces from the museum's extensive firearms collection and a replica chuckwagon from the region's pioneer days. Visitors can also view exhibits on the region's indigenous history, skiing industry, agriculture, and infamous Wild West outlaws such as Harry Tracy of Butch Cassidy's Hole in the Wall Gang. Read more & Admission

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Bring your camera to capture the sparkling turquoise waters and melodic waterfalls that feed into the lake. It is home to a delicate ecosystem that is maintained by refraining from swimming or splashing in the tempting water, a sacrifice well worth it to preserve the environment. Enjoy the naturally occurring hanging plant gardens and peace that comes with this tranquil lake.
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