(1) To impose a sales tax upon the sale at retain of tangible personal property and the furnishing of certain services in the Town, pursuant to the authority granted to incorporated towns under state law. This Article shall be so construed and interpreted as to effectuate the general purpose of making it uniform with the sales tax of the State, levied by state law.

(2) To impose a tax for the use of construction or building materials, and on motor or other vehicles purchased at retail, on which registration is required, pursuant to authority granted by state law. (Ord. 272 §1, 1977)