Laserfiche WebLink
<br />sales or use tax of another town, city, or county on his <br />purchase or use of the property. The amount of the <br />credit shall not exceed the amount of the use tax <br />imposed by this chapter: <br /> G. To the storage, use, or consumption of tangible <br />personal property and household effects acquired outside <br />of the city and brough t into it by a nonresident <br />acquiring residency; <br /> H. To the storage or use of a motor vehicle if the <br />owner is or was, at the time of purchase, a nonresident <br />of the city and he purchased the vehicle outside of the <br />city for use outside of the city and actually so used it <br />for a substantial and primary purpose for which it was <br />acquired and he registered, titled, and licensed said <br />motor vehicle outside of the city; <br /> I. To the storage, use, or consumption of any <br />construction and bu ildi ng materials and motor and other <br />vehicles on which registration is required if a written <br />contract for the purchase thereof was entered into prior <br />to the effective date of the use tax imposed by this <br />chapter; <br /> J. To the storage, use, or consumption of any <br />construction and building materials required or . made <br />necessary in the performance of any construction <br />contract bid, let, or entered into at any time prior to <br />the effective date of the use tax imposed by this <br />chapter. <br /> 3.20.240 Motor and other vehicle use tax collec- <br />tion. <br /> A. The use tax imposed by this chapter shall be <br />applicable for every motor or other vehicle for which <br />registration is required by the laws of the State of <br />Colorado. No registration shall be made of any motor or <br />other vehicle for which registration is requ ired, and no <br />certificate of title shall be issued for such vehicle by <br />the Department of Revenue of the State of Colorado or <br />its authorized agents, until any use tax due upon the <br />use, storage, or consumption thereof has been paid. <br /> B. The use tax imposed by this chapter on motor or <br />other vehicles shall be collected by the authorized <br />agent of the Department of Revenue of the State of <br />Colorado in Boulder Coun ty , pursuant to ag reeme nt <br />between the city and the executive director. <br /> - 7 - <br /> n <br />