Purpose
By the Colorado Revised Statutes, Rio Blanco County is allowed to collect use tax on the purchase of motor vehicles and building materials. The difference between sales tax and use tax is that sales tax is collected at the point of sale; whereas, use tax is collected at a different point in time. For Rio Blanco County the use rate is the same as the sales tax rate, 3.6%.
Use Tax Statute
CRS 29-2-105(2) states “No sales tax of any statutory or home rule city, town, city and county, or county shall apply to the sale of construction and building materials, as the term is used in 29-2-109, if such materials are picked up by the purchaser and if the purchaser of such materials presents to the retailer a building permit or other documentation acceptable to such local government evidencing that a local use tax has been paid or is required to be paid.”