City Sales Tax Waiver for Historic Buildings

A minimum of 30% of the dollar value of the materials (excluding labor) must be used on the exterior of the building. In addition, the property must be designated as an individual landmark or located within a designated local historic district and you must have received a Landmark Alteration Certificate (LAC) for the planned work prior to applying for a building permit.

The value is for the costs of the materials only, do not include any labor expenses or tax. Add up all the materials which will be installed, used, or consumed exclusively on the exterior of the building. The total cost of these items must be at least 30% of your total materials cost. Do not include any materials that will be used on a separate building, or under a separate permit (for example: if the permit is for work on a house, materials for a detached garage cannot be included with the materials for the house).

Materials that are permanently affixed in some way to the exterior of the building, and are required as part of your building permit. If you are not required to obtain a building permit (for example: mail boxes, landscaping, or decorative items), you cannot use the sales tax waiver for those items.

There is no minimum, as long as the work requires a permit and at least 30 percent of the value of the materials will be installed, used, or consumed on the exterior of the building. The maximum amount of sales tax that can be waived on any site per year is $12,500. Please note that the city allots a limited amount of money for the sales tax waiver annually (currently $25,000). It is possible that all allotted funds are given out prior to the end of the year.

Si necesita interpretación en español, llame al 303-441-1905.