Exempt from Sales Tax the Fee Associated with the Paint Stewardship Program

Last updated: Jul 20, 2018

Details about this bill
Category: Taxation
Status: Passed
Sponsor: Senator Catherine Breen, Senate 25 - Cumberland County
Session: 128
Bill #: LD 1597


Support. We helped pass a similar bill in the 127th to prevent the collection of sales tax on bag fees.

UPDATE: This bill has become law without the governor's signature. The new effective date is December 1, 2018.

UPDATE: This bill has passed the House and Senate but has been placed on the Appropriations Table.


Under current law, a fee is imposed on each container of paint of 5 gallons or less sold in this State. The fee is imposed on retailers and distributors but then added to the retail cost of paint sold by that retailer or distributor. The fee is used to fund a paint stewardship program, which provides for the collection, recycling and disposal of old paint.

This bill exempts from the sales and use tax the fee imposed to fund the paint stewardship program, regardless of whether the fee is paid by a retailer or distributor or passed on to the consumer.