According to a recent article in the Vail Daily, use taxes have been banned in Avon, Colorado since 2002.
"Town Attorney Eric Heil said the Avon town code contains a provision that says delivery of materials to a construction site more than once per year means Avon considers that construction site to be the point of sale."
It is noted in the article that one-time purchase deliveries are not subject to Avon’s sales tax.
Heil continued, "That’s where we’re catching a lot of construction materials because almost all of them are delivered more than once per year. They deliver to a site, and we assess the sales tax on that and consider that to be the point of sale".
Because of this, the town council of Avon, Colorado will meet for an important discussion in January for the issue of use tax being imposed on builders.
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