Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
470.0000 REPAINTING AND REFINISHING—Regulation 1551
470.0120 Used Vehicles for Resale. A custom painter of automobiles may give a resale certificate when purchasing paint to be used on cars being painted for used car dealers, and accept a resale certificate from the car dealer for the paint used in refinishing such cars. A dealer in used cars who has his own paint shop may give resale certificate for paint purchased and used in rehabilitating his used cars. Both purchases of paint are for resale and tax does not apply. 9/19/51.