Subject to Special Requirements
Raffles and bingo games are subject to special requirements under Colorado law. Information about the requirements is found on the Secretary of State's Bingo and Raffles web page.
All prizes are subject to sales or use tax if purchased by the event operator. Additionally, all donated bingo and raffle prizes are subject to sales tax if purchased at retail by the donor or to use tax on the cost if donated by someone who would otherwise sell them at retail.
Donated non-inventory assets of a business or items donated by an individual who previously held them for personal reasons, such as art work, equipment, or collectibles, are not subject to additional taxes over what was paid at the time of the original purchase.
Sale of Tickets or Cards The sale of raffle tickets and bingo cards at events is not subject to sales tax because the object of the transfer is intangible (a chance). However, the purchase of ticket stock, bingo cards, and supplies by event operators is subject to tax.
Contact For more information, contact us at (303) 235-2820.