Use Tax Certificate

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.

Deposit Method

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.

Certificate Form
Contractors who do work in the Town of Snowmass Village, the Town of Basalt, or perform non-permitted projects (such as landscaping) should contact the Pitkin County Finance Department to obtain a use tax certificate. Print and fill out the request for use tax exemption certificate - jobs with building permits form (PDF) for construction projects in Pitkin County.