- Illinois, among other states, requires manufacturers of paint to remit a reimbursable fee (the “PaintCare Fee”) based on sales into the state.
- The PaintCare Fee is based on sales volume, not sales price. The PaintCare Fee rate varies based on volume of the paint container.
- Rather than remitting PaintCare Fees to the states directly, manufacturers remit PaintCare Fees online to PaintCare Inc. (“PaintCare”) a program of the 501(c)(3) American Coatings Association. Manufacturers then seek reimbursement from customers.
- Illinois’ PaintCare Fee requirement begins December 1, 2025, with the first filing due January 31, 2026.
Overview of the PaintCare Fee
The PaintCare Fee program began in Oregon in 2009. The purpose of the organization is to collect fees from paint manufacturers in order to establish a program for recycling paint. To date, PaintCare boasts 2,500 drop-off locations in states that impose the PaintCare Fee where households and businesses can take unwanted leftover paint for safe recycling.1
As of the writing of this article, the following jurisdictions have implemented the PaintCare program: California, Colorado, Connecticut, District of Columbia, Illinois, Maine, Maryland, Minnesota, New York, Oregon, Rhode Island, Vermont, and Washington. Maryland is set to begin imposing the PaintCare Fee soon.2 PaintCare Fees vary by state and volume:
| Jurisdiction | ½ Pint and less | Between ½ pint and 1 gal. | 1 gal up to 2 gal. | Between 2 gal. and 5 gal. |
|---|---|---|---|---|
| California | $0.00 | $0.30 | $0.65 | $1.50 |
| Colorado | $0.00 | $0.35 | $0.75 | $1.60 |
| Connecticut | $0.00 | $0.35 | $0.75 | $1.60 |
| District of Columbia | $0.00 | $0.30 | $0.70 | $1.60 |
| Illinois | $0.00 | $0.45 | $0.95 | $1.95 |
| Maine | $0.00 | $0.50 | $1.10 | $2.00 |
| Maryland | $0.00 | $0.50 | $1.15 | $2.25 |
| Minnesota | $0.00 | $0.49 | $0.99 | $1.99 |
| New York | $0.00 | $0.45 | $0.95 | $1.95 |
| Oregon | $0.00 | $0.45 | $0.95 | $1.95 |
| Rhode Island | $0.00 | $0.35 | $0.75 | $1.60 |
| Vermont | $0.00 | $0.65 | $1.35 | $2.45 |
| Washington | $0.00 | $0.45 | $0.95 | $1.95 |
Manufacturer, Wholesaler, and Retailer Requirements
PaintCare requires manufacturers to remit the PaintCare Fee based on all sales of new paint to customers in applicable states at applicable volumes. This includes remote sales by an out-of-state manufacturer to an in-state purchaser.3 There is no nexus standard; the PaintCare Fee is required to be paid on the first sale of select paint products. The manufacturer’s customers reimburse the manufacturers for the PaintCare Fee in the applicable states, whether the customers are wholesalers, retailers, or consumers. PaintCare requires manufacturers to itemize the PaintCare Fee on invoices to customers.
Products subject to the PaintCare Fee include all architectural paint products, defined as “interior and exterior architectural coatings sold in containers of five gallons or less.”4 Examples include latex, acrylic, deck coating, floor paints, primers, sealers, undercoats, stains, shellacs, lacquers, varnish, waterproofing concrete/masonry/wood sealers and repellants, metal coating, rust preventatives, and field and lawn paints.
Examples of products that are not subject to the PaintCare Fee include thinners, mineral spirits, solvents, aerosol coating, arts and craft paints, auto and marine paints, caulking compounds, additives, colorants, wood preservatives, roof patching, asphalt, deck cleaners, traffic paints, and industrial coatings.5
Wholesalers and retailers must reimburse manufacturers for the PaintCare Fee and pass it on to their own customers by itemizing the PaintCare Fee on the receipt or invoice.6 Retailers may remove the PaintCare Fee from the purchase price if the retailers in turn sell products for which the PaintCare Fee has been charged to out of state customers in states with no PaintCare Fee. In this instance, retailers may provide vendors with evidence of the out-of-state sale and request credit for payment of PaintCare Fees. Manufacturers may credit the PaintCare Fees reimbursed to wholesalers and retailers on their next PaintCare report. The sales and fees are to be reported for the destination state if the paint's destination is in a state that does impose the PaintCare Fee.7
Registration and Requirements
Manufacturers that sell paint in a PaintCare state, either directly or through distributors, must register their company and brands at www.paintcarereporting.org. PaintCare reviews submitted brand lists to confirm program coverage. The PaintCare Fee must be reported and remitted monthly at the same website portal. The online report is one form that includes all states and all volumes. Manufacturers can grant access to multiple users. Reports are due on the last day of the month following the month of sale.
Forvis Mazars Insight: States generally do not require manufacturers to collect and remit sales tax on most sales, making PaintCare standards unfamiliar and necessitating adjustments to invoicing and accounts receivable systems. These requirements, combined with inconsistencies in state-imposed taxes and fees, can create confusion and risk for manufacturers. With Illinois and Maryland joining the PaintCare program, more states are likely to pass laws conforming with PaintCare standards. Paint manufacturers, especially those selling to customers in multiple states, should ensure compliance with PaintCare Fee requirements.
- 1PaintCare, Our Story, PaintCare, https://www.paintcare.org/our-story/ (last visited Dec. 4, 2025).
- 2PaintCare, PaintCare States, PaintCare, https://www.paintcare.org/paintcare-states/ (last visited Dec. 4, 2025).
- 3PaintCare, Product Notice 6, PaintCare, https://www.paintcare.org/wp-content/uploads/docs/xx-product-notice-6.pdf (last visited Dec. 4, 2025).
- 4PaintCare, Definition of Program Products, PaintCare, https://www.paintcare.org/wp-content/uploads/docs/xx-definition-program-products.pdf (last visited Dec. 4, 2025).
- 5PaintCare, Program Products List, PaintCare, https://www.paintcare.org/wp-content/uploads/docs/xx-program-products-list.pdf (last visited Dec. 4, 2025).
- 6PaintCare, Retailers, PaintCare https://www.paintcare.org/retailers/ (last visited Dec. 4, 2025).
- 7Paint Care, PRODUCT NOTICE #6, July 2014.