Sales Tax Reference Guide Sheet (Page 2 of 2) in pdf

Sales Tax Reference Guide Sheet Page 2

TAXABLE ITEMS

YES

CIGARETTES

CONSTRUCTION MATERIALS (SEE BELOW)*

CONCRETE DELIVERED AND POURED

DELIVERY CHARGES (IF STATED SEPERATELY)

DOORS, WINDOWS, ETC. DELIVERED AND INSTALLED HERE BY AN OUT OF TOWN BUSINESS

ELECTRIC SERVICE

FEED FOR LIVESTOCK

GAS SERVICE

GOODS PURCHASED IN PERSON IN ANOTHER TOWN AND DELIVERED BY THE STORE**

GOODS PURCHASED OVER THE INTERNET AND DELIVERED BY THE STORE

GOODS PURCHASED OVER THE PHONE AND DELIVERED BY THE STORE

HOTEL FURNISHINGS SOLD WITH SALE OF HOTEL

HOTEL FURNISHINGS BOUGHT FOR RESALE (WHOLESALE BUT THE RESALE IS TAXABLE)

LEASED VEHICLES

LIVESTOCK

LODGING (LESS THAN 30 DAYS)

LONG TERM RENTALS (30 DAYS OR MORE)

PRESCRIPTION DRUGS

PROSTEHTIC DEVICES

RENTALS

TELEPHONE SERVICE

VENDING MACHINES

VIDEO STREAMING

WINDSHIELDS INSTALLED IN TOWN

*ONLY NON TAXABLE IF THE PURCHASER PICKS UP THE MATERIAL AND PRESENTS TO THE RETAILER A BUILDING PERMIT

SHOWING THAT A LOCAL USE TAX HAS BEEN PAID OR REQUIRED TO BE PAID TO A DIFFERENT MUNICIPALITY.

**SALES TAX WOULD BE COLLECTED AND PAID TO THE TOWN IN WHICH THE STORE IS LOCATED.

Important Contact Information:

Sales Tax Questions:

Town of Snowmass Village Finance Department (970) 923‐3796

To Acquire a Town of Snowmass Village Business/Sales Tax License:

Town of Snowmass Village Clerk’s Department (970) 923‐3777

Sales Tax Reference Guide Sheet Page 2