Repair Paint and Repair 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
|Abrasives||Clear coat||Motor oil||Sealer|
|Battery water||Diagnostic dyes||Paint thinner||Solvents|
|Body paint||Glaze||Polishes||Striping tape|
|Body filler/putty||Grease||Primer||Tack cloth|
|Bolts and nuts||Grinding discs||Razor blades||Waxes|
|Brake fluid||Hydraulic jack oil||Sanding discs||Welding rods|
|Chamois||Masking tape||Scuff pads|
Note: Service providers must pay sales or use tax on items used to provide repairs on multiple vehicles, such as machinery, tools, and equipment.