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 status indicates the bill passed both chambers, but no effective date is listed in the provided metadata or text excerpt.

Exempt Paint Mixing Machinery from Sales Tax

This law removes state sales tax on machines used to color or mix paint at stores that sell paint.

What This Bill Does

• Removes the requirement for retailers to pay sales and use taxes on specific machinery.
• Applies only to equipment used in coloring or mixing paint by retailers selling paint.
• Amends Title 12 of the general statutes to include this new tax exemption.

Who It Names or Affects

• Retailers that offer paint for sale at retail locations within the state.

Terms To Know

Sales and use taxes

Fees added to goods when they are bought or used in a state.

Exempt

Free from paying a required tax or fee.

Limits and Unknowns

• The exemption only applies to machinery and equipment used by retailers that offer paint for sale.
• It does not cover the manufacturing of base liquids before coloring, as it is limited to the process of coloring or mixing.
• The official text provided does not state a specific effective date.

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.