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Last Updated: 2/23/2017

Repair Paint and Materials

You may purchase repair paint and repair materials exempt for resale if they:
  • Become part of the vehicle
  • Are consumed in providing the vehicle repair service

To purchase repair paint or repair materials exempt, give your supplier a completed Form ST3, Certificate of Exemption. Specify the resale exemption.

Note: If you choose not to purchase repair materials exempt for resale, you can continue to pay tax on the purchase of materials and not charge tax to your customers. See Method 3 in the Handling Sales Tax on Repair Materials section.

Examples of repair paint and repair materials include.

  • Abrasives

  • Acetylene

  • Battery water

  • Body paint

  • Body filler/putty

  • Bolts and nuts

  • Brake fluid

  • Buffing pads

  • Chamois

  • ​Clear coat

  • Degreasing agents

  • Diagnostic dyes

  • Glaze

  • Grease

  • Grinding discs

  • Hydraulic jack oil

  • Lubricants

  • Masking tape

  • Motor oil

  • Oxygen

  • Paint thinner

  • Polishes

  • Primer

  • Razor blades

  • Sanding discs

  • Sandpaper

  • Scuff pads

  • Sealer

  • Solder

  • Solvents

  • Striping tape

  • Tack cloth

  • Waxes

  • Welding rods

Note: Service providers must pay sales or use tax on Items used to provide repairs on multiple vehicles – such as machinery, tools, and equipment.

< Taxable Sales Handling Sales Tax on Repair Paint and Repair Materials >
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