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 DCTC True Blue Gala Support Request 2018-2025

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What is a Special Event? In Colorado, a Special Event is defined as: an event where retail sales are made by more than three sellers at a location other than their normal business location(s), and occurs no more more than three times in any calendar year. Examples of Special Events include, but are not limited to: craft fairs, art walks, festivals, holiday markets, antique shows, and garage/yard sales. The National Western Stock Show and the Gem and Mineral Show are also examples of Special Events because they contain more than three sellers, occur once per year, and stay open for a consecutive number of days. If you make sales at Special Events, you are required to obtain a Special Event license. A multi-event license is needed when you attend more than one Special Event during a two year period. Examples that are NOT considered Special Events for sales tax purposes are farmers markets and flea markets. This is because they occur at the same location more than three times in a calenda

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