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
Acetylene Degreasing agents Oxygen Solder
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
Buffing pads Lubricants  Sandpaper   
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.