WASHINGTON – Responding to arguments made by the National Paint & Coatings Association (NPCA), the Internal Revenue Service (IRS) has agreed that mineral spirits used in the production of paints, coatings and adhesives are not subject to the 24.4 cents-per-gallon excise tax on kerosene. The action reverses an earlier IRS ruling and will result in substantial raw-material cost savings, the NPCA said.