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State Manufacturing Exemptions

Incentive Programs: Deferrals, Exemptions, and Tax Credits

New and existing manufacturers, research and development firms, and certain high technology companies can benefit from several tax incentives offered by states and various taxing authorities throughout the US State sales and use tax exemptions are available to taxpayers who manufacture, fabricate or process tangible personal property for sale. State Manufacturing Exemptions

Texas sales and use tax exempts tangible personal property that becomes an ingredient or component of an item manufactured for sale, as well as taxable services performed on a manufactured product to make it more marketable.

State Manufacturing Exemptions

Most state sales and use tax laws provide specific exemptions for tangible personal property used or consumed in industrial processing or manufacturing. The exemption may include the ingredients and consumable supplies as well as the machinery and equipment, including maintenance and repair parts. Some states exempt engineering, research, quality control, waste removal, packaging, and other ancillary activities. Manufacturers often find it difficult to benefit from the available exemptions because to fully realize the tax savings takes an unusual combination of knowledge of the law and more importantly, knowledge of the manufacturing process.

State Manufacturing Exemptions

SMART TAX USA researches into the specific state statute providing for the exemption. Because some state statutes are vague, we also research the appropriate rules, regulations, letter rulings and case law. Much of the knowledge in the industrial processing/manufacturing area is so specific that it may not be published. Therefore we have an ongoing dialogue with the state tax authorities as well as our network of tax and legal professionals who specialize in this area.

LINK: What types of businesses can benefit from Manufacturing Exemptions >

Links to State Taxing Authorities:

Alabama

http://www.ador.state.al.us/

Alaska

http://www.revenue.state.ak.us/

Arizona

http://www.azdor.gov/

Arkansas

http://www.dfa.arkansas.gov/Pages/default.aspx

California

http://www.taxes.ca.gov

Colorado

http://www.colorado.gov/revenue

Connecticut

http://www.ct.gov/drs/site/default.asp
 

Delaware

http://revenue.delaware.gov

Florida

http://dor.myflorida.com/dor

Georgia

https://etax.dor.ga.gov/

Hawaii

http://www.state.hi.us/tax/tax.html

Idaho

http://tax.idaho.gov/

Illinois

http://www.revenue.state.il.us

Indiana

http://www.state.in.us/dor/index.htm

Iowa

http://www.iowa.gov/tax/index.html
 

Kansas

http://www.ksrevenue.org

Kentucky

http://revenue.ky.gov/

Louisiana

http://www.rev.state.la.us/

Maine

http://www.state.me.us/revenue

Maryland

http://www.comp.state.md.us/

Massachusetts

http://www.mass.gov

Michigan

http://www.michigan.gov/treasury

Minnesota

http://www.taxes.state.mn.us/

Mississippi

http://www.mstc.state.ms.us

Missouri

http://dor.mo.gov/index.htm

Montana

http://revenue.mt.gov/revenue

Nebraska

http://www.revenue.state.ne.us

Nevada

http://tax.state.nv.us

New Hampshire

http://www.nh.gov/revenue/index.htm

New Jersey

http://www.state.nj.us/treasury/taxation/

New Mexico

http://www.tax.state.nm.us/

New York

http://www.tax.state.ny.us/

North Carolina

http://www.dor.state.nc.us/

North Dakota

http://www.nd.gov/tax/

Ohio

http://tax.ohio.gov/

Oklahoma

http://www.oktax.state.ok.us/

Oregon

http://www.oregon.gov/DOR/index.shtml

Pennsylvania

http://www.revenue.state.pa.us/portal/server.pt/community/revenue_home/10648

Rhode Island

http://www.tax.state.ri.us/

South Carolina

http://www.sctax.org/default.htm

South Dakota

http://www.state.sd.us/drr2/revenue.html

Tennessee

http://www.state.tn.us/revenue

Texas

http://www.cpa.state.tx.us

Utah

http://tax.utah.gov

Vermont

http://www.state.vt.us/tax/index.shtml

Virginia

http://www.tax.virginia.gov

Washington

http://dor.wa.gov/Content/Home/Default.aspx

Washington, D.C.

http://cfo.washingtondc.gov/cfo/site/default.asp

West Virginia

http://www.wvtax.gov/index.html

Wisconsin

http://www.dor.state.wi.us

Wyoming

http://revenue.state.wy.us/

Guam

http://www.govguamdocs.com/revtax/index_revtax.htm

U.S. Virgin Islands

http://www.ojp.usdoj.gov/saa/vi.htm

 

CONTACT US:

SMART TAX USA - STATE AND LOCAL TAX CONSULTANTS

11816 Inwood Road
Suite 148
Dallas, Texas 75244

Main: 214-500-7056

972-865-6824

F 866-539-7906

Email: info@SmartTaxUSA.com

SMART TAX USA, T 972.523.5524 direct, F 214.484.7179

• State Tax Audit Defense
• State Manufacturing Exemptions
• Reverse Audits

More than 5,000 U.S. jurisdictions have changed their sales and use tax legislation in the last decade. SMART TAX USA determines how these law changes provide additional exemptions, credits and tax incentives for your company.

State Courts are constantly interpreting sales tax laws and regulations. SMART TAX USA deciphers these complex laws and regulations to maximize cost saving benefits.

In today’s economy many states are adding additional tax exemptions, credits and tax incentives to create job growth within the manufacturing and industrial spectrum. SMART TAX USA specialized, comprehensive analysis can determine how these new exemptions directly affect your business and could result in a reduction of current and future tax liabilities providing significant tax savings for your business!

Profit Recovery with Reverse Audits - Refunds Now - Future Savings. 90% of our audits result in an instant refund and most importantly, significant future savings

CONTACT US: State Manufacturing Exemptions

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