AN ACT EXEMPTING MACHINERY AND EQUIPMENT USED IN THE PROCESS OF COLORING OR MIXING PAINT FROM THE SALES AND USE TAXES.

Plain English Breakdown

The official source material does not provide information on how this act affects customers directly.

Paint Mixing Equipment Tax Exemption

This act removes sales and use taxes on machinery and equipment used to mix or color paint when owned by retailers selling paint.

What This Bill Does

• Removes the sales tax on machines and tools that are used for mixing or coloring paint in stores that sell paint.
• Exempts from use taxes any machinery and equipment used in painting processes when owned by retailers selling paint.

Who It Names or Affects

• Retailers who sell paint and use machines or tools to mix or color it.

Terms To Know

Sales tax

A tax charged on the sale of goods and services.

Use taxes

Taxes paid by individuals or businesses for using items that are not subject to sales tax at the point of purchase.

Limits and Unknowns

• The bill does not specify how much money will be saved by retailers.
• It is unclear if this exemption applies only to certain types of paint or all kinds sold in stores.

Official Summary Text

To exempt machinery and equipment used in the process of coloring or mixing paint and used by retailers that offer paint for sale from the sales and use taxes.

Current Bill Text

LCO No. 856 1 of 1

General Assembly Proposed Bill No. 5132
February Session, 2026 LCO No. 856

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. O'DEA, 125th Dist.

AN ACT EXEMPTING MACHINERY AND EQUIPMENT USED IN THE
PROCESS OF COLORING OR MIXING PAINT FROM THE SALES AND
USE TAXES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That title 12 of the general statutes be amended to exempt from the 1
sales and use taxes the sale of and the storage, use or other consumption 2
in this state of machinery and equipment used in the process of coloring 3
or mixing paint and used by retailers that offer paint for sale at retail in 4
this state. 5
Statement of Purpose:
To exempt machinery and equipment used in the process of coloring or
mixing paint and used by retailers that offer paint for sale from the sales
and use taxes.