Use tax licenses are no longer required for jobs permitted after January 10, 2008. Instead, Use Tax Certificates now serve as proof that the permitted project is subject to use tax. The certificate can be used to obtain sales tax waivers in other jurisdictions on materials picked up at the point of purchase.
Contractors who use the deposit method will be issued a use tax certificate by the Finance Department when they pay their deposit to Pitkin County or the City of Aspen. This certificate is valid for the duration of that job on materials purchased for that permitted job.