determine the sales or use tax: 1. You create a custom sign by welding old industrial metal parts together and then wiring the sign with new neon lights for Backcountry Delicatessen at 140 N College Ave, Fort Collins, CO 80524. The parts to create the sign cost you $450 and you are charging the deli $800 for the completed sign. You did not pay sales tax on the $450 that you paid for the parts to make the sign. You delivered the sign to the Deli on March 28th of the current year.