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I just got my windows done today and i live in Mass. I went with 35% on the sides and 20% on the rear window. I also did a windshield brow. The factory windows have tint already on them so see if your tint guy can use 39% which will make it equal to 35%. My tint guy tinted all the New England Patriots players windows so they came out the best i have ever seen. not a spec of dust or bubbles.
I beleive that all IS's come with Factory tint. I would not worry about it thou. I had 34% on my GS400s windows and the staties that checked my windows a few times let it side since i didnt look like i was ridin dirty