Use Tax

Effective January 10th, General Contractors building in Pitkin County will be required to make a construction use tax deposit for their projects at the time they obtain the Master Building Permit for each project. This is a change from the quarterly payment program used up to now. Pitkin County’s Construction Use Tax rate remains one half of one percent. The County Use Tax web page is being updated to reflect this change.

USE TAX RETURNS & FORMS (print out form, complete, and mail/fax/drop off)

All contractors consuming construction and building materials and fixtures in Pitkin County must file periodic Use Tax returns unless all materials are purchased in Pitkin County at retail with sales taxes collected by the vendor.
USE TAX RETURNS (choose one of the following):

Short Form: Use Tax Return: Monthly/Quarterly Method Long Form: Use Tax Return: Monthly/Quarterly Method Use Tax Return:Deposit Method (per Job)
OTHER USE TAX FORMS(fill out if applicable):

Form PCR: Purchases & Credits

Must be prepared if claiming credit for sales taxes already paid.

May also be used for your convenience as a worksheet to list materials.

Job/Permit List

• Additional space for listing jobs & permits covered by the Use Tax Return.

Subcontractor List

• Must list subcontractors used on a job.
• May use the Use Tax Return Long Form, or this Form.

WHERE CAN I GET MORE INFORMATION?

You can visit Pitkin County Finance: 530 East Main Street, Suite 201, Aspen, CO 81611
Or Call -- Phone: 970-920-5220, Fax: 970-920-5230. Operators are standing by.
  For a printable version of this page, click here.