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

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