2.7.445: SALES TAX - NONAPPLICABILITY:
For transactions consummated on and after January 1, 1986, the City's Sales Tax shall not apply to the sale of "construction and building materials", as the term is used in Colorado Revised Statutes section 29-2-109, and as defined in section 2.7.104 of this article, if the materials are picked up by the consumer and if the consumer presents to the retailer a building permit or other documentation acceptable to the City evidencing that a Use Tax has been paid to another Colorado municipality. (Ord. 85-274; Ord. 91-161; Ord. 01-42; Ord. 23-36)