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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Margaret “Molly” Brown is famed for surviving the sinking of the Titanic, but the woman was so much more than that. Born in Hannibal, Missouri in 1867, Margaret Tobin Brown was a socialite, philanthropist, and activist who tirelessly pursued rights for women, workers, and children, passionately believing in universal education and literacy. She helped to establish the first juvenile court in the United States and ran for Senate, albeit unsuccessfully.
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.
Admission into the Bishop Castle is completely free. It’s important to note that people live and work in the Bishop Castle, so be mindful of that while exploring the Castle. Also, the Bishop Castle is continuously expanding by Mr. Bishop’s own dedication and construction. So, you should proceed with a little bit of caution while touring the castle. If you want to see Mr. Bishop in action, stop by the Bishop Castle during a weekend.
After the event, sellers should file a special event sales tax return by the 20th of the month following the first day of the special event, if they have not remitted sales tax to the event organizer. For example, if an event was held from February 13-15, the special event sales tax return will be due on or before March 20th. More information about filing a return can be found on the "How to File a Special Event Return" section below.
You don’t have to love tea to enjoy a tour of Celestial Seasonings. Its headquarters, just outside Boulder, not only provides a behind-the-scenes look at how tea is made but also has some unique attractions that are a whole lot of fun. Take a whiff inside the Mint Room and see how long you can stand it. Spend some time in the tea shop or enjoy a casual outing at the Celestial Café. It also has an art gallery and a herb garden.
And then there are things to do all year, no matter the season or temperature. Biking, hiking, fishing and golfing all can be found in lower elevation places, such as Denver or Grand Junction, thanks to Colorado’s varying topography. It’s truly remarkable to enjoy a blizzard in the High Country one day and a sunny, 60 degree day peddling around Garden of the Gods the next.

Garden of the Gods is located in Colorado Springs, Colorado. A designated National Natural Landmark, the park draws in visitors from all over the country and many international travelers. These gorgeous sandstone formations were discovered by surveyors out from Denver; upon seeing the rocks merged with the Great Plains’ grasslands that meet the woodlands of the Southwest and mountain forests of Pike Peak, they declared it looked like a garden fit for the gods.


The castle continued to grow and eventually become known as the Bishop Castle. As the Castle grew larger, it gained popularity. Throughout the years, volunteers would verbally agree to help Bishop build the castle, but they would never show up. Eventually, Bishop stopped seeking out volunteer builders and decided to finish the castle by himself. The Bishop Castle is known as the country’s largest castle that was built by one man.
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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.
And then there are things to do all year, no matter the season or temperature. Biking, hiking, fishing and golfing all can be found in lower elevation places, such as Denver or Grand Junction, thanks to Colorado’s varying topography. It’s truly remarkable to enjoy a blizzard in the High Country one day and a sunny, 60 degree day peddling around Garden of the Gods the next.
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.

Admission into the Bishop Castle is completely free. It’s important to note that people live and work in the Bishop Castle, so be mindful of that while exploring the Castle. Also, the Bishop Castle is continuously expanding by Mr. Bishop’s own dedication and construction. So, you should proceed with a little bit of caution while touring the castle. If you want to see Mr. Bishop in action, stop by the Bishop Castle during a weekend.


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Mesa Verde (green table in Spanish) is located in southwest Colorado. The area was deemed a national park in 1906 by Theodore Roosevelt. It is a gorgeous national park and World Heritage site that preserves ancient Puebloan cliff dwellings, and is an ideal destination for history and nature lovers alike. Grab your walking shoes and bring your camera when you visit Mesa Verde.
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