Construction Use Tax
A construction use tax is a tax on building materials purchased outside Pitkin County (or at wholesale) and used within the county when no county sales tax was collected on the purchase.
Pitkin County Use Tax
Pitkin County's 0.5% use tax proceeds are dedicated to transportation uses, administered by the Elected Officials Transportation Committee (EOTC), which is managed jointly by Pitkin County, the City of Aspen, and the Town of Snowmass Village. Since their inception in 1989 through 2005, the Pitkin County construction and motor vehicle use taxes have provided over $22 million in funding for local transportation improvements.
Use Tax Collection
Pitkin County collects a 0.5% use tax on construction and building materials used in the county on which no Pitkin County sales tax was collected. The Pitkin County construction use tax applies to all projects within the county, including those inside municipal jurisdictions. The definition of construction and building materials subject to use tax is broad, and includes any material or appliance that becomes a fixture or permanent part of the structure and property.
Forms and instructions are available below. For additional information on construction use tax, contact Pitkin County Finance at 970-920-5220.