Use Tax
The Town of Parker does not have a consumer's use tax. However, use tax does apply to construction materials, construction equipment and motor vehicles.
Construction Materials Use Tax
When a building permit is issued, the Town of Parker collects an estimated prepayment of use tax. Upon completion of the construction project for all commercial building permits and multi-family building permits, a Construction Project Cost Report - Use Tax Return (PDF) must be filed with the Town to reconcile the estimated prepayment of use tax with actual use tax due. Subcontractors must provide a Construction Materials Cost Affidavit (PDF) to the general contractor.
Additional information regarding the use tax on construction materials is available on the Use Tax Due on Construction Projects Requiring a Building Permit (PDF), the Building Use Tax Reconciliation webinar and the Construction Materials Cost Affidavit webinar.
Use tax on construction materials for projects not requiring a permit is reported and paid on the Town of Parker Sales and Use Tax Return.
Construction Equipment Use Tax
There is a use tax on construction equipment that will be located in the Town for both permitted and non-permitted projects. Construction equipment use tax is due to the Town when a previous municipal sales tax has not been paid on this equipment. Please read the Construction Equipment Declaration - Use Tax Return (PDF) instructions for additional details and information on how to calculate the use tax due, if any. If the Construction Equipment Declaration is filed after the first date equipment is located in the Town of Parker use the Penalty and Interest Calculator (PDF) to calculate.
Motor Vehicle Use Tax
Use tax on motor vehicles is due for any vehicle registered to a Town address on which a previous Town sales tax has not been paid. Both purchased and leased vehicles are subject to the Town's use tax.