El Paso County's one percent sales and use tax, approved by voters in a special election September 15, 1987, went into effect at 12:01 a.m., January 1, 1988
The tax is imposed upon the sale at retail of tangible personal property and the furnishing of certain services in the County, and use tax only for the privilege of using or consuming in the County any construction materials purchased at retail, and for the privilege of storing, using or consuming any motor or other vehicles, purchased at retail in which registration is required all in accordance with the provisions of article 2 of title 29, C.R.S.