The Alabama Department of Revenue has ruled on a taxpayer’s claim that paint used on government aircraft was not subject to sales and use tax. The Department of Revenue disagreed with the taxpayer’s claim that the paint used on an aircraft was for corrosion protection and, therefore, qualified as a part installed on the aircraft. The definition of “parts and pieces” cited by the taxpayer related to parts used in the repair of an automobile. Another definition in the same regulation stated that painting was a service and that any materials consumed in the performance of the painting service were subject to use tax payable by the party performing the service. The taxpayer was responsible for the use tax based on these definitions. (Helispec LLC v. Alabama Department of Revenue, Alabama Department of Revenue Administrative Law Division, No. S. 08-661, July 24, 2009)