Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Childhood Lead Poisoning Prevention Fee Annotations
A company that manufactures and fills aerosol paint cans is a feepayer under the statute. Although the company claimed that it should not be classified as a distributor of architectural coatings because of the size of the can, the statute does not distinguish products based on the size or type of the container. Although a small aerosol paint can would not usually be considered for larger jobs for stationary structures, such cans are used for smaller jobs. 08/11/94.
A contractor that applies an architectural coating to real property, but does not manufacture or distribute the coating, is not subject to the Childhood Lead Poisoning Prevention Fee. 11/14/95.
Varnishes, lacquers, concrete curing compounds, waterproof sealers, stains or roofing coatings which have not generally contained significant amounts of lead are not within the definition of architectural coatings and are not subject to the fee. 1/27/98. (M99–1).