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Construction Use Tax

The City of Lakewood requires that use tax be paid on construction and building materials used or consumed in Lakewood. 


Use tax is paid at the time a permit is obtained. Use tax is calculated based on 50 percent of the entire project valuation; the use tax paid on a permit is an estimate and/or a deposit. 

Once a contractor pays the use tax, no other city taxes should be paid when materials are purchased. The City of Lakewood building permit should be presented to the supplier to avoid paying City sales tax on materials purchased. State, Regional Transportation District, County (if applicable) and other special district taxes will still be collected.

When the project is completed, contact the City to reconcile the use tax deposit paid, with the tax due on the actual cost of materials and taxable services incurred.

Contact Information:

Sales Tax Auditor
Direct: 303-987-7630 | Email: TaxAuditor@lakewood.org

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What is construction use tax?
What is the construction use tax process?
What is the construction use tax rate in the City of Lakewood?
What if my construction project is exempt?
Which records should I keep and for how long?
What is fabrication labor?
What is taxable for construction jobs?
Who is responsible for remitting construction use tax?


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