For transactions consummated on or after January 1, 1986, the Breckenridge sales tax shall not apply to the sale of construction and building materials, as the term is used in section 29-2-109, C.R.S., if such materials are picked up by the purchaser and if the purchaser of such materials presents to the retailer a building permit or other documentation acceptable to the town evidencing that a local use tax has been paid or is required to be paid. (Ord. 30, Series 2021)