Michigan provides an extensive sales tax exemption for manufacturers involved in industrial processing. Michigan defines industrial processing as “the activity of converting or conditioning tangible personal property by changing the form, composition, quality, combination or character of property for ultimate sale at retail or for...
Arizona allows manufacturers in the state to purchase machinery and equipment directly used in the manufacturing process "transaction privilege tax" exempt. Arizona Sales Tax Exemption for Manufacturing While Arizona does not technically collect sales tax, they do collect transaction privilege tax which is treated in the...
The Louisiana sales tax exemption for manufacturing provides an incentive for manufacturing production in Louisiana by allowing manufacturers to purchase manufacturing machinery and equipment tax exempt [La. Rev. Stat. Ann. §47:301(13)(k)(i)]. Louisiana defines “machinery and equipment” as “tangible personal property or other property that is...
The Mississippi sales tax exemption for manufacturing enables manufacturers and custom processors to take advantage of a lower tax rate on eligible machinery and equipment as well as a full sales tax exemption on items incorporated into the final manufactured product. The skilled sales tax...
The Tennessee sales tax exemption for manufacturing is available on industrial machinery purchased by a qualified Tennessee manufacturer that is necessary to the manufacturing process. Tennessee defines industrial machinery as “equipment used mainly to fabricate or process tangible personal property to be resold and consumed...
The Indiana sales tax exemptions for manufacturing are available to all Indiana manufacturers on purchases of manufacturing machinery, tools, and equipment that are “directly used” in production, manufacture, fabrication, assembly, extraction, mining, processing, refining, or finishing of tangible personal property per Indiana Admin. Code 45...
Kentucky sales and use tax law offers a tax exemption for manufacturers for tangible personal property that is to be directly used in the manufacturing or industrial process that has a useful life of less than one year. The Kentucky sales and use tax exemption...
Florida sales and use tax law offers a great tax exemption for manufacturers. There are actually several sections of the Statutes and Rules where the relevant Florida sales and use tax exemptions can be found. When one combines the relevant Florida sales and use tax...
The Texas sales tax manufacturing exemption makes purchases that are necessary and essential to the manufacturing process non-taxable. Under the general heading of the Texas sales tax exemption for manufacturing, there are a number of subcategories of purchases which are designated as taxable or non-taxable...
In the state of South Carolina, utilities are typically subject to state and local sales and use tax rates. There are several industries, however, that are entitled to claim South Carolina sales tax exemptions on their utility usage. In South Carolina, utilities include electricity, gases...
