Insights

Paint Mixing Equipment Qualifies for Illinois Manufacturing Exemption

Certain machinery and equipment purchased by a paint manufacturer for use at its Illinois retail stores to produce customized colored paint from base and colorant qualify for the statutory manufacturing exemption from sales and use tax.

The final product (paint) that is manufactured and sold at retail, does not exist until after the machinery and equipment is used at its retail stores - to process and change two existing materials - base and colorant.

The paint that is sold is a material that is different in form, use, or name than the ingredients contain.

Vertex Cloud runs on the most advanced calculation and returns software platform in the industry, used by thousands of the largest corporations in the world. Positioned to support all of your sales and use tax needs as your business grows, Vertex Cloud is now right-sized for your organization.

Join Our Newsletter

Get the latest tax & technology insights from Vertex.

Explore Our Solutions

Discover how our technology solutions can help you streamline tax and grow your business.

Learn More
Video Thumbnail Name