The City and County of Broomfield collects use tax on building materials at the time of building permit issuance. For use tax purposes, 50% of the total project valuation is assumed to be materials in accordance with BMC 03-08-060. Homeowners performing all of their own work shall list the total materials cost on the permit application. The applicant should show the building permit payment receipt to the supplier or retail home center when purchasing materials for the project. The supplier or home center should not charge any city sales tax since the Broomfield use tax has been paid with the permit. Payment of state and RTD sales taxes is still required on all materials. Questions regarding use tax can be answered by the Sales and Use Tax Division of the Broomfield Finance Department at 303-464-5811. Information on use tax can also be found on the Sales Tax Division link.
Use Tax = Total valuation x 50% x 4.15% for contractors
Use Tax = Materials valuation x 4.15% for homeowners doing all their own work.