USE TAX AGREEMENTUse Tax Agreement • January 7th, 2021
This Agreement shall not be construed as intending to influence a member state to impose a tax on or provide an exemption from tax for any item or service. However, if a member state chooses to tax an item or exempt an item from tax, that state shall adhere to the provisions concerning definitions as set out in Article III of this Agreement.
Logan County Planning and Zoning 315 Main St.Use Tax Agreement • September 29th, 2020
Use Tax shall be collected on products or commodities defined by the Colorado Revised Statutes (CRS) in sections 39-26-102 and 39- 26-201. The use tax imposed by Logan County is one percent (1%) of all items purchased at retail, stated in Resolution 2000-52, and shall be applicable to construction and building materials used, consumed, or stored within Unincorporated Logan County. The collection and administration of the use tax imposed by this Resolution on construction and building materials shall be performed in substantially the same manner as the collection and administration of the State use tax imposed by Part 2, of Article 26, of Title 39, CRS. All Use Tax must be paid in full prior to construction taking place.
