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Use Tax on Construction and Building Materials

  • Vail Voters approved a 4% Use Tax on construction and/or building materials on November 6, 2007.
  • The Use Tax will be collected at the time of issuance of a building permit. 50% of the construction valuation will be deemed construction and building materials. The 4% Use Tax will be applied to the 50% deemed construction and building materials.
  • The Use Tax is effective January 1, 2008. However there is an exemption for construction projects that have received final approval on the development application prior to January 1, 2008.
  • The first $10,000.00 of the construction valuation is exempt.
  • The Use Tax charge will be separately stated on your building permit. Your suppliers may require a copy of your building permit evidencing Vail Use Tax has been paid in order not to charge another entities Sales or Use Tax.
  • The Use Tax will be used exclusively for capital acquisitions and capital projects in the Town of Vail.
Contact Info

Kathleen Halloran
Finance Director

Jacque M. Lovato
Accounting Manager

Sally Lorton
Sales Tax Manager