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, email firstname.lastname@example.org
Pitkin County also collects a use tax on motor vehicle sales. Use tax on motor vehicles is collected by the Pitkin County Clerk and Recorder