Card show sales tax in Colorado
Trading cards are taxable at Colorado card shows. The state rate is 2.9%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $72.50 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Notes on the sources. The 2.9% rate and home-rule details come from search excerpts of tax.colorado.gov. The fee proration table on the license page only shows 2022-2023, so 2026-2027 proration amounts are unconfirmed. The examples of self-collecting cities are from general knowledge and should be confirmed in DR 1002. The two DOR pages conflict at exactly 3 events: the Special Event Sales Tax page says a special event happens 'no more than three times' a year at a location, while the License page says an event held three or more times a year needs a Retail Sales Tax License instead.
Colorado rules for card-show vendors
- Rate
- The state rate is 2.9%, plus state-collected county, city and special district taxes (DR 1002 rate publication, updated Jan 1 and Jul 1). Home-rule cities that collect their own tax (e.g. Denver, Aurora, Colorado Springs) need a separate city license and return. Check with the venue city.
- What you need
- Colorado Special Event License (application DR 0589), unless the event organizer holds a license to file for its sellers. It is needed even if the seller already holds a standard retail license. A special sales event has more than three sellers at a location other than their regular business, held no more than 3 times a year at that location.
- Cost
- Single event $8. Multiple event $16 per 2-year cycle (prorated). $0 for a business that already holds a standard Colorado sales tax license.
- How to get it
- Mail DR 0589 with the fee and a copy of a government photo ID to the Taxpayer Service Center (PO Box 17087, Denver, CO 80217-0087) before the event. Your copy of the application serves as a temporary license.
- The organizer
- The organizer tells each seller which taxes and rates apply and gives DOR a list of sellers (names, addresses, license numbers) within 10 days after the last day of the event. The organizer may get a license to file and remit for some or all sellers.
- Filing and paying
- Special Event Sales Tax Return (DR 0098), or electronically, due by the 20th of the month after the month the event began. The regular DR 0100 cannot be used. Keep records for 3 years.
- Occasional sellers
- Not researched.
- Trades
- Not researched.
- Are cards taxable?
- Taxable as tangible personal property. No exemption found.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in Colorado?
Colorado Special Event License (application DR 0589), unless the event organizer holds a license to file for its sellers. Mail DR 0589 with the fee and a copy of a government photo ID to the Taxpayer Service Center (PO Box 17087, Denver, CO 80217-0087) before the event.
What sales tax rate applies at a Colorado card show?
The statewide rate is 2.9%. plus state-collected county, city and special district taxes (DR 1002 rate publication, updated Jan 1 and Jul 1). Use the combined rate for the venue's address.
Are trading cards taxable in Colorado?
Taxable as tangible personal property. No exemption found. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a Colorado show?
Special Event Sales Tax Return (DR 0098), or electronically, due by the 20th of the month after the month the event began. The regular DR 0100 cannot be used. Keep records for 3 years.
Sources
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