Q. I am a car dealer. When I take my inventory vehicles to have them touched up, re-striped, airbrushed, etc., am I supposed to pay sales tax to my vendors?
A. When the touch-up, re-striping, or airbrushing is done by a paint/body shop, the touch-up, etc. is deemed a sale for resale, and the dealer should issue a Nebraska Resale or Exempt Sale Certificate, Form 13, to avoid the payment of any sales tax.
Q. Are motor vehicle painting services which are billed to a Common or Contract Carrier subject to sales tax?
A. The painting service is not subject to sales tax provided a properly completed Nebraska Resale or Exempt Sale Certificate, Form 13, is given to the service provider.