What is a “use tax” and when is it due?
Effective July 1, 2008, the City imposed a use tax of 2.75% on the use and consumption of all building and construction materials and supplies used on projects within Castle Pines North. Use taxes must be collected and paid by every person using or consuming building and construction materials or storing, using, or consuming any motor or other vehicles, purchased at retail, on which registration is required. Use taxes also include site development materials and supplies that are not included on most building permits. Use tax is due on all materials used or consumed in developing the site that was not charged on the building permit.
