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Office of Economic Development and International Trade

Business Licensing Database
CRAFT FAIRS

ARTS AND CRAFTS CRAFT FAIR CRAFTS CRAFTS FAIR

State

Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
All product sales are subject to sales tax. Individual vendors selling at craft fairs, must collect and remit state and local sales tax
A Single Event Tax License is $8
A Multi-Events Sales Tax License: $16 per 2-year period. A multi-event license allows the vendor to attend as many events as desired during the licensing period. The cost is prorated if purchased during the licensing period.
Holders of a current wholesale or retail license must obtain event license if attending events; however, there is no fee.
Event organizers may at their option obtain an event sales tax license and remit taxes from all participants. In this situation, individual vendors are not required to be licensed.
Refer to Department of Revenue's FYIs Sales #8 (Small Home Businesses), #9 (Sales Tax Licenses) and #62 (Guidelines for Determining When to Collect State-Collected Local Sales Tax)

Link:  http://www.revenue.state.co.us/TPS_dir/Sales.html
NOTE:  If appropriate, see FLEA MARKET
NOTE:  Local license and sales tax collection may apply.

page last updated 8/26/03

The Colorado Revised Statutes are available on line at http://198.187.128.12/colorado/lpext.dll?f=templates&fn=fs-main.htm&2.0. You can locate a statute of interest by searching either on the citation given in the database (e.g., 18-5-307) or on a keyword or phrase.

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