Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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470.0000 REPAINTING AND REFINISHING—Regulation 1551

Annotation 470.0010

470.0010 Materials Used in Painting Automobiles. An automotive paint shop may purchase the paint, solder, and welding rods for resale since they become component parts of the automobile. If putty used in the painting operation remains as a component part of the automobile, it may also be purchased for resale.

Paint thinner, abrasives, cleaning compounds, and masking tape are regarded as consumed by the paint shop as they do not remain on the automobile as component parts thereof. Accordingly, sales of these materials to automotive paint shops are taxable. 7/25/50.