Utah Admin. Code R865-19S-76 - Painters, Polishers, and Car Washers Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104
(1) Sales of
paint, wax, or other material to persons engaged in the business of painting
and polishing of tangible personal property are exempt as sales for resale if
the paint, wax, or other material becomes a part of the customer's tangible
personal property. However, the vendor of these items must be given a resale
certificate as provided for in Rule
R865-19S-23.
(2) Sales of soap, washing mitts, polishing
cloths, spray equipment, sand paper, and similar items to painters, polishers,
and car washes are sales to the final consumer and are subject to
tax.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.