Ordinance 1973-428 - Laserfiche WebLink

Home Browse Search

C. To the storage, use or consumption of tanbible personal property brought into the city or town by a nonresident thereof for his own storage, use, or consumption while tem- porarily within the city or town; D. To the storage, use or consumption of tangible personal property by the United States government, or the state of Colorado, or its institutions, or its political subdivisions in their governmental capacities only or by religious or charitable corporations in the conduct of their regular religious or charitable functions; E. To the storage, use or consumption of tangible personal property by a person engaged in the business of manufacturing, compounding for sale, profit, or use any article, substance, or commodity, which tangible personal property enters into the processing of or bE~comes an ingredient or component part of the product or service which is manufactured, compounded or furnished and the container, label, or the furnished ship- ping case thereof; F. To the storage, use or consumption of any article of tangible personal propE~rty the sale or use of which has al- ready been subjected to a sales or use tax of another county, city or town equal to or in excess of that imposeddby this article. A credit shall be granted against the use tax im- posed by this article ,~ith respect to a person's storage, use or consumption in the city or town of tangible personal property purchased by him elsewhere. The amount of the credit shall be equal to the tax paid by him by reason of the imposition of a sales or use tax of another county, city or town on his pur- chase or use of the property. The amount of the credit shall not exceed the tax imposed by this article. G. To the storage, use or Bonsumption of tangible personal property and household effects acquired outside of the city or town and brought into it by a nonresident acquiring resi- dency; H. To the storage or use of a motor vehicle if the owner is or was, at the time of purchase, a nonresident of the city or town and he purchas1ed the vehicle outside of the city or town for use outside the city or town and actually so used it for a substantial and primary purpose for which it was acquired and he registered, titled and licensed said motor vehicle out- side the city or town; I. To the storage, use or consumption of any construction and building materials and motor and other vehicles on which registration is required, if a written contract for the purchase thereof was entered into prior to the effective date of such use tax; J. To the storage, use or consumption of any construction and building materials required or made necessary in the performance of any construction contract bid, let or entered into at any time prior to the effective date of such use tax ordinance or proposal. -~-