The deposit is based on an estimated taxable materials percentage of 50% of the total contract valuation. Prior to issuance of building or planning permits, the applicant must pay a deposit on the Use Tax in addition to other applicable permit fees. However, because these items are delivered into Erie and often installed in Erie, the contractor is responsible for ensuring the Town’s Sales Tax is paid on these items (see above). Construction and building materials do not include carpeting, furniture, removable fixtures, window coverings, or tools or similar items. The above materials, when used for forms, or other items which do not remain as an integral or inseparable part of a completed structure or project are not construction materials. Construction materials include but are not limited to such things as asphalt, bricks, builders’ hardware, caulking material, cement, concrete, conduit, electric wiring and connections, fireplace inserts, electrical heating and cooling equipment, flooring, glass, gravel, insulation, lath, lead, lime, lumber, macadam, millwork, mortar, oil, paint, piping, pipe valves and pipe fittings, plaster, plumbing fixtures, putty, reinforcing mesh, road base, roofing, sand, sewer pipe, sheet metal, site lighting, steel, stone, stucco, tile, trees, shrubs and other landscaping materials, wall board, wall coping, wallpaper, weather stripping, wire netting and screen, water mains and meters, and wood preserver. Construction & Building MaterialsĬonstruction and building materials are those materials that are used on projects to become an integral and inseparable part of a structure or project, including public and private improvements. custom cabinets, pre-fabricated concrete. The Use Tax also applies to the delivery of construction and building materials, and any fabrication labor needed to turn material into a final product, e.g. All projects in the Town in which a building permit is obtained are subject to the Town’s Use Tax of 3.5%. The Town of Erie collects a Use Tax on construction and building materials used or consumed within the Town. Unsure which Sales Tax district you fall into? Use the Sales Tax Rate Lookup map. Please visit the Colorado Department of Revenue website for more information or for required forms. As a statutory Town, the Town of Erie's sales tax is collected by the State of Colorado. Sales tax is a tax collected on all retail transactions. Permit holders should take a copy of their permit and permit receipt to their vendors to avoid paying this tax twice. Town of Erie Sales/Use tax and, for properties in Boulder County, Boulder County Sales/Use tax is collected on material valuation at the time of permit fee collection.
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