Title 103 | Chapter 026 | Regulation 060

This document is no longer current.

103 KAR 26:060.Painters and finishers.

Section 1.

Persons engaged in the business of painting or finishing tangible personal property are the sellers of tangible personal property. As a seller, a painter or finisher must obtain a retail sales and use tax permit and remit the tax measured by the gross receipts from charges for painting or finishing finished products for consumers.

Section 2.

Tax does not apply to charges for repainting or refinishing used articles. Tax applies in such case to the sale to the finisher of the paint and other materials used in the process, as he is regarded as the consumer of such property. If the refinisher uses paint or other materials purchased under a resale certificate, or without payment of use tax, he must report and pay tax measured by the cost of the materials to him.

Section 3.

House painters are consumers and tax does not apply to charges for painting real estate. Tax applies in such case to the sale of paint to the house painter.

HISTORY: (SU-51; 1 Ky.R. 229; eff. 1-8-1975; TAm eff. 5-20-2009; TAm eff. 6-22-2016.)

7-Year Expiration: 7/28/2021

Last Updated: 12/21/2021

Page Generated: 5/12/2023, 4:33:50 PM