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HB 5680

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

2025 Regular Session Introduced by Tracy Marra

Exempts machinery and equipment used to color or mix paint from state sales and use taxes, lowering upfront costs for tinting and mixing operations at paint shops and manufacturers

PUBLIC HEARING 0226
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Bill Summary · HB 5680

Bill Summary — HB 5680 (2025)

Title: An Act Exempting Machinery and Equipment Used in the Process of Coloring or Mixing Paint from the Sales and Use Taxes
Bill Number: HB 5680
Introduced: April 15, 2025
Subjects: Paint; Retail trade; Sales and use tax exemptions
Companion Bill: SB 3063

Purpose / Intent

HB 5680 would create a sales and use tax exemption for machinery and equipment that are used in the process of coloring or mixing paint. The intent is to remove sales tax on purchases of specialized equipment used to tint, blend, or mix paint products, reducing the upfront cost to businesses that perform in‑store or manufacturing paint color matching and mixing.

Key Provisions

  • Establishes an exemption from state sales and use taxes for "machinery and equipment" used in the process of coloring or mixing paint.
  • The bill text as summarized does not include the full statutory definitions, limitations, or exclusions (e.g., whether parts, replacement items, software, maintenance, or consumables are covered). Those details would be in the enrolled bill language.

Who Would Be Affected

  • Primary: Paint manufacturers, paint wholesalers, and retail outlets that operate in‑store tinting or paint‑mixing services (purchasers of tinting/mixing machinery and equipment).
  • Secondary: Suppliers and installers of paint tinting and mixing equipment.
  • Consumers and local governments: Indirect effects possible — retailers may pass some cost savings to consumers, while state and local tax revenues could decline to the extent purchases shift from taxable to exempt.

Legislative Status & Timeline (selected)

  • Filed: 2025-04-15
  • Committee activity and public hearings: Feb–May 2025 (public hearings and committee substitutes considered)
  • Passed House and Senate (Senate amended; House concurred): May 2025
  • Enrolled and sent to Governor: 2025-06-01
  • Final disposition: Filed without the Governor's signature — 2025-06-20 (remarks note an effective date; consult the enacted law for the exact effective date and any retroactivity)

Fiscal and Implementation Notes

  • The summary record does not include an estimate of revenue impact. Exempting equipment purchases commonly reduces sales/use tax receipts; fiscal impact depends on scope, volume of affected purchases, and any phased implementation.
  • Precise eligibility criteria, documentation requirements, and administrative guidance will be in the final enacted text and tax agency rules.

For definitive language (definitions, exclusions, effective date, and fiscal estimates), consult the enrolled version of HB 5680 or the state's enacted statutes and revenue department guidance.

Compiled from official sources — confirm details with the bill’s official record.

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